https://www.taxtmi.com/caselaws?id=419146 Damages under Section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act are a civil remedial measure to secure compliance with the statutory duty to deposit provident fund contributions. The Court held that mens rea is not required unless the statute expressly makes guilty intention an ingredient, and rejected the need to prove actus reus beyond the established default. Once the employer's statutory breach and delay in payment were shown, damages could be levied under Section 14B. The Court preferred the binding three-Judge Bench view and treated the default itself as sufficient to attract liability. en-us Wed, 23 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419146 Damages under Section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act are a civil remedial measure to secure compliance with the statutory duty to deposit provident fund contributions. The Court held that mens rea is not required unless the statute expressly makes guilty intention an ingredient, and rejected the need to prove actus reus beyond the established default. Once the employer's statutory breach and delay in payment were shown, damages could be levied under Section 14B. The Court preferred the binding three-Judge Bench view and treated the default itself as sufficient to attract liability. Case-Laws Indian Laws Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419146