https://www.taxtmi.com/caselaws?id=281723 Damages under Section 85B of the Employees State Insurance Act are discretionary, not mandatory, because the provision uses enabling language and a subordinate regulation cannot turn a penal power into an automatic levy. The authority must consider relevant circumstances, including the nature of default and mitigating factors, before deciding whether to impose damages. The High Court was not justified in itself fixing the period or quantum in place of the statutory authority; the matter required fresh adjudication in accordance with law and natural justice. The impugned judgment was set aside and the damages issue remitted for reconsideration. en-us Fri, 11 Jan 2008 00:00:00 +0530 Wed, 03 Jul 2019 11:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281723 Damages under Section 85B of the Employees State Insurance Act are discretionary, not mandatory, because the provision uses enabling language and a subordinate regulation cannot turn a penal power into an automatic levy. The authority must consider relevant circumstances, including the nature of default and mitigating factors, before deciding whether to impose damages. The High Court was not justified in itself fixing the period or quantum in place of the statutory authority; the matter required fresh adjudication in accordance with law and natural justice. The impugned judgment was set aside and the damages issue remitted for reconsideration. Case-Laws Indian Laws Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281723