THE REGIONAL PROVIDENT FUND COMMISSIONER versus S.D. COLLEGE, HOSHIARPUR AND ORS.

THE REGIONAL PROVIDENT FUND COMMISSIONER versus S.D. COLLEGE, HOSHIARPUR AND ORS.

The Commissioner has no discretion to completely waive the penalty for delayed deposit; only discretion as to rate at which penalty is computed. 25% damages imposed as penalty are justified since respondents kept the contributions in fixed deposit instead of depositing in the Fund, and the remaining balance must be...

Source-derived case information.

Parties
Appellant: The Regional Provident Fund Commissioner; Respondents: S.D. College, Hoshiarpur and Ors.; Respondent: Punjab University
Jurisdiction
India
Judgment Date
28 October 1996
Procedural Posture
Civil Appeal / Supreme Court Final Disposition
Outcome
Appeals allowed. Writ petition dismissed.
Legal Topics
Employees Provident Fund, Penalty for Delayed Deposit, Waiver of Damages
Labour and Welfare Law Employees Provident Fund Penalty for Delayed Deposit Waiver of Damages

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Parties

The Regional Provident Fund Commissioner

Appellant

S.D. College, Hoshiarpur and Ors.

Respondents

Punjab University

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Disposition

Legal Issues

  1. 1 Whether waiver of penalty imposed under Section 14-B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 is permissible
  2. 2 Extent of discretion of Regional Provident Fund Commissioner in levying and waiver of penalty

Ratio Decidendi

The Commissioner has no discretion to completely waive the penalty for delayed deposit; only discretion as to rate at which penalty is computed. 25% damages imposed as penalty are justified since respondents kept the contributions in fixed deposit instead of depositing in the Fund, and the remaining balance must be deposited within six weeks.

Court Disposition

Appeals allowed. Writ petition dismissed.

Orders

  • Respondents directed to deposit balance amount within six weeks.