https://www.taxtmi.com/caselaws?id=175541 Proceedings for damages under section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 are not barred by any implied limitation period, because the statute prescribes none and delay alone does not invalidate recovery. The power must still be exercised on the facts with natural justice and a reasoned order. Mere departmental inaction does not amount to waiver, and a challenge based on delay succeeds only if the employer specifically pleads and strictly proves irretrievable prejudice, such as loss of records or inability to reconstruct the facts. On the facts discussed, waiver and prejudice were not established, so the damages demand was upheld. en-us Wed, 07 Jan 1998 00:00:00 +0530 Tue, 30 Dec 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175541 Proceedings for damages under section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 are not barred by any implied limitation period, because the statute prescribes none and delay alone does not invalidate recovery. The power must still be exercised on the facts with natural justice and a reasoned order. Mere departmental inaction does not amount to waiver, and a challenge based on delay succeeds only if the employer specifically pleads and strictly proves irretrievable prejudice, such as loss of records or inability to reconstruct the facts. On the facts discussed, waiver and prejudice were not established, so the damages demand was upheld. Case-Laws Indian Laws Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175541