M/S. HINDUSTAN TIMES LTD. vs UNION OF INDIA

The Supreme Court upheld the Regional Provident Fund Commissioner's order under Section 14-B of the Employees Provident Fund & Miscellaneous Provisions Act, 1952, which imposed damages for delayed remittance of provident fund contributions. The Court affirmed that the employer's failure to provide timely proof of payment justified the levying of damages. The appeal against the Delhi High Court's dismissal of the writ petition was dismissed, reinforcing the Commissioner's authority to impose penalties for non-compliance.