M/S.STREETLITE ELECTRIC CORPORATION vs REGIONAL PROVIDENT FUND COMMNR.

The Supreme Court upheld the imposition of damages under Section 14-B of the Employees Provident Funds & Misc. Provisions Act, 1952, for delayed deposit of provident fund contributions. The Court ruled that the delay in initiating proceedings does not automatically invalidate the order unless specific prejudice is demonstrated by the employer. The Court also clarified that the Central Government's instructions under Section 20 are not binding, affirming the High Court's dismissal of the appellant's writ petition.