https://www.taxtmi.com/caselaws?id=298823 Damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act were held to be subject to discretionary assessment because the provision uses the expression "may recover". The Tribunal was entitled to consider the employer's financial difficulty and the absence of deliberate delay in remittance of provident fund contributions. The graded scale in Regulation 32A and the related scheme provisions in Regulation 32B were treated as guiding norms to channelise discretion, not rigid mandates. On that basis, the order restricting damages was found to be reasoned and in accordance with law, so no interference was called for and the writ challenge failed. en-us Tue, 26 Mar 2019 00:00:00 +0530 Sun, 21 Nov 2021 19:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298823 Damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act were held to be subject to discretionary assessment because the provision uses the expression "may recover". The Tribunal was entitled to consider the employer's financial difficulty and the absence of deliberate delay in remittance of provident fund contributions. The graded scale in Regulation 32A and the related scheme provisions in Regulation 32B were treated as guiding norms to channelise discretion, not rigid mandates. On that basis, the order restricting damages was found to be reasoned and in accordance with law, so no interference was called for and the writ challenge failed. Case-Laws Indian Laws Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298823