https://www.taxtmi.com/caselaws?id=191770 Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 applies to an employer of an exempted establishment when provident fund contributions are in default. The Court held that the exemption under Section 17(1)(a) does not take such establishments outside the sweep of Section 14B, because Section 17(1A)(a) expressly extends Sections 6, 7A, 8 and 14B to the employer of an exempted establishment so far as may be. The phrase "so far as may be" was not read to exclude damages liability, and the Act's welfare purpose required a purposive construction to secure timely compliance. Damages may therefore be levied for default. en-us Wed, 18 Jan 2012 00:00:00 +0530 Wed, 09 May 2018 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191770 Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 applies to an employer of an exempted establishment when provident fund contributions are in default. The Court held that the exemption under Section 17(1)(a) does not take such establishments outside the sweep of Section 14B, because Section 17(1A)(a) expressly extends Sections 6, 7A, 8 and 14B to the employer of an exempted establishment so far as may be. The phrase "so far as may be" was not read to exclude damages liability, and the Act's welfare purpose required a purposive construction to secure timely compliance. Damages may therefore be levied for default. Case-Laws Indian Laws Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191770