Regionl P.F.Commissioner vs Hooghly Mills Co.Ltd.& Ors

The Supreme Court ruled that an 'exempted establishment' under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is not exempt from the provisions of Section 14B, which allows for the recovery of damages for default in payment of provident fund contributions. The Court held that the High Court's finding that the respondent could not be subjected to Section 14B was incorrect, thereby allowing the proceedings initiated against the respondent for damages due to default in contributions. The judgment clarifies the applicability of Section 14B to exempted establishments, emphasizing the accountability of employers regardless of their exempt status.