MYSORE BANGLE WORKS Vs. STATE OF MYSORE

JUDGEMENT

(1.) These two petitions are directed against the levy of penal damages on the petitioner under S.14B of the Employees' Provident Funds, Act, 1952 (hereinafter referred to as the Act) by the State Government, as per notices bearing No.FCL/123/LPF. 69 dated 29-4-1969 and No.FCL/86 PF.69 dated 21-3-1969. After these notices were served on the petitioner, the petitioner made representations stating that the rates at which the damages had been computed under S.14B of the Act were excessive.

(2.) The petitioner also pleaded that the defaults in payment of the provident fund referred to in the notices were not wilful and the Government might take a sympathetic view while assessing the damages payable by the petitioner. Even after the petitioner showed cause to the notices, the Government was of the opinion that the damages already indicated in the. notices were the proper damages recoverable under the Act. The petitioner has questioned the aforesaid orders of the Government in these writ petitions.

(3.) It is apparent from a Circular issued by the Regional Provident Fund Commissioner bearing No.MY/PF/E.10/5018/65 dated 3-11-1965 copies of which are enclosed to the two writ petitions, that the penal damages recoverable from parties committing default in payment of arrears of provident fund had to be made in accordance with the schedule mentioned therein.