REGIONL P.F.COMMISSIONER vs HOOGHLY MILLS CO.LTD..

The Supreme Court addressed whether an 'exempted establishment' under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 is subject to Section 14B, which allows for recovery of damages for default in provident fund contributions. The Court held that the provisions of Section 14B do not apply to exempted establishments, affirming the High Court's decision that the respondent, having been granted exemption under Section 17(1)(a), cannot be penalized under Section 14B for defaults in payment. Consequently, the appeal was dismissed in favor of the respondent.