https://www.taxtmi.com/caselaws?id=174156 An exempted establishment under the Employees' Provident Funds and Miscellaneous Provisions Act remains subject to the Act's substantive contribution obligations, and breach of exemption conditions can attract penal liability under Section 14. Cancellation of exemption under Section 17(4) is only an administrative consequence and does not exhaust the penal field, so Section 14(2A) may apply where exemption conditions are violated. On a contextual reading, failure by an exempted establishment to make provident fund contributions to its own trust also constitutes default under Section 6 and attracts Section 14(1A). The proceedings could therefore continue for offences under Sections 14(1A) and 14(2A). en-us Tue, 26 Mar 1991 00:00:00 +0530 Wed, 10 Dec 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174156 An exempted establishment under the Employees' Provident Funds and Miscellaneous Provisions Act remains subject to the Act's substantive contribution obligations, and breach of exemption conditions can attract penal liability under Section 14. Cancellation of exemption under Section 17(4) is only an administrative consequence and does not exhaust the penal field, so Section 14(2A) may apply where exemption conditions are violated. On a contextual reading, failure by an exempted establishment to make provident fund contributions to its own trust also constitutes default under Section 6 and attracts Section 14(1A). The proceedings could therefore continue for offences under Sections 14(1A) and 14(2A). Case-Laws Indian Laws Tue, 26 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174156