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Issues: Whether Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 applies to an employer of an exempted establishment when there is default in payment of provident fund contribution.
Analysis: The exemption granted under Section 17(1)(a) did not take the exempted establishment outside the sweep of Section 14B. Section 17(1A)(a) expressly provided that Sections 6, 7A, 8 and 14B shall, so far as may be, apply to the employer of the exempted establishment, and the deeming language in the second part of the clause reinforced liability where default or contravention occurred. The Act being a beneficial social welfare enactment, the provision had to receive a purposive construction aligned with its object of ensuring timely provident fund compliance and preventing defaults. The expression "so far as may be" could not be read to exclude Section 14B altogether from exempted establishments.
Conclusion: Section 14B applies to the employer of an exempted establishment in case of default in provident fund contribution, and damages can be levied.
Ratio Decidendi: An exempted establishment remains subject to Section 14B by virtue of Section 17(1A)(a), and the expression "so far as may be" does not exclude liability for damages on provident fund default.
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