Halwasia Vidya Vihar (Sr.Sec.School) ... vs The Regional Provident Fund ...

The Supreme Court upheld the decision of the Punjab and Haryana High Court, affirming the imposition of damages under Section 14(B) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, amounting to Rs.14,50,172/-. The Court established that compliance with the State Government's contributory provident fund scheme does not exempt the appellant from liability under the Act. The Court held that the appellant's argument of no default was insufficient, as the statutory provisions were clear regarding the imposition of damages for non-compliance.