MCLEOD RUSSEL INDIA LIMITED vs REG.PROV.FUND COMM.,JALPAIGURI .

The Supreme Court examined the applicability of Section 14B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, in the context of damages for non-payment of provident fund contributions. The Court held that the liability for damages rests with the employer as defined under Section 2(e) of the EPF Act, and since the appellant, Eveready Industries, was not the employer at the time of default, it cannot be held liable for damages. The judgment of the Calcutta High Court was set aside, affirming the principle that liability for damages under the EPF Act is contingent upon the status of the employer at the time of default.