https://www.taxtmi.com/caselaws?id=168490 Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 was upheld as constitutional because the levy of damages operates through notice, hearing, reasoned order and statutory guidance, making the power quasi-judicial rather than arbitrary. The expression "damages" was held not to be confined to mere compensatory loss; in the welfare context it includes punitive and deterrent elements to secure timely remittance of provident fund contributions. The amounts recovered under Section 14B, except the portion relatable to administrative charges, are to be credited to the Fund, consistent with the Act's employee-protective scheme. en-us Mon, 23 Jul 1979 00:00:00 +0530 Mon, 09 Mar 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168490 Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 was upheld as constitutional because the levy of damages operates through notice, hearing, reasoned order and statutory guidance, making the power quasi-judicial rather than arbitrary. The expression "damages" was held not to be confined to mere compensatory loss; in the welfare context it includes punitive and deterrent elements to secure timely remittance of provident fund contributions. The amounts recovered under Section 14B, except the portion relatable to administrative charges, are to be credited to the Fund, consistent with the Act's employee-protective scheme. Case-Laws Indian Laws Mon, 23 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168490