HALWASIA VIDYA VIHAR (SR.SEC.SCHOOL)HYR. vs REGIONAL PROVIDENT FUND COMNR.

The Supreme Court upheld the High Court's decision requiring the appellant to pay damages under Section 14(B) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, amounting to Rs.14,50,172/-. The Court clarified that the appellant, despite following the State Government's scheme, was liable for damages due to non-compliance with the Act's provisions. The ruling reinforced the principle that adherence to state schemes does not exempt an entity from statutory obligations under the Act.