RGNL. P.F. COMMR. vs S.D. COLLEGE HOSHIARPUR

The Supreme Court upheld the applicability of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 to educational institutions, affirming that they must comply with the Act's provisions as per the earlier judgment dated January 29, 1988. The Court ruled that the appellant was entitled to levy damages under Section 14-B of the Act for non-compliance by the respondents, rejecting the High Court's contrary finding. The Court directed that the respondents must pay the arrears without interest and that damages would be levied at 25% of the amount payable.