LAWS(MAD)-2019-12-59

R.D.34 ARIYAKUDI PRIMARY AGRICULTURAL CO-OPERATIVE BANK Vs. EMPLOYEES' PROVIDENT FUND APPELLATE TRIBUNAL

Decided On December 16, 2019
R.D.34 Ariyakudi Primary Agricultural Co-Operative Bank Appellant
V/S
EMPLOYEES' PROVIDENT FUND APPELLATE TRIBUNAL Respondents

JUDGEMENT

(1.) Heard both sides.

(2.) The short issue which arises for consideration in this case is to whether mere delay in depositing the contribution to the Provident Fund is sufficient to attract levy of damages or not.

(3.) Section 14-B of the EPF Act reads as under: