https://www.taxtmi.com/caselaws?id=281723 The Supreme Court analyzed the interpretation and application of Section 85B of the Employees State Insurance Act and Regulation 31C of the Employees State Insurance (General) Regulations, 1950. The Court emphasized the discretionary nature of imposing damages for non-payment of contributions, highlighting the need for an adjudicatory process and consideration of mitigating circumstances. Stressing the requirement of mens rea or actus reus for penalties, the Court set aside the High Court's judgment and remitted the case for a fresh determination, emphasizing a detailed assessment of damages in accordance with the law. The appeal was allowed with no order as to costs. 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 The Supreme Court analyzed the interpretation and application of Section 85B of the Employees State Insurance Act and Regulation 31C of the Employees State Insurance (General) Regulations, 1950. The Court emphasized the discretionary nature of imposing damages for non-payment of contributions, highlighting the need for an adjudicatory process and consideration of mitigating circumstances. Stressing the requirement of mens rea or actus reus for penalties, the Court set aside the High Court's judgment and remitted the case for a fresh determination, emphasizing a detailed assessment of damages in accordance with the law. The appeal was allowed with no order as to costs. Case-Laws Indian Laws Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281723