https://www.taxtmi.com/caselaws?id=191770 The Supreme Court held that Section 14B of the Employees' Provident Funds Act applies to exempted establishments, emphasizing a liberal interpretation of the Act to ensure employee benefits. The expression "so far as may be" in Section 17(1A)(a) does not restrict the application of Section 14B to exempted establishments. Despite the availability of an alternative statutory remedy, the Court addressed the substantive issues due to the significant time lapse and nature of the proceedings. The High Court's judgments were overruled, and the appeal was allowed. 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 The Supreme Court held that Section 14B of the Employees' Provident Funds Act applies to exempted establishments, emphasizing a liberal interpretation of the Act to ensure employee benefits. The expression "so far as may be" in Section 17(1A)(a) does not restrict the application of Section 14B to exempted establishments. Despite the availability of an alternative statutory remedy, the Court addressed the substantive issues due to the significant time lapse and nature of the proceedings. The High Court's judgments were overruled, and the appeal was allowed. Case-Laws Indian Laws Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191770