JYOTI CEMENTS PVT LTD Vs. P F OMMISSIONER

JUDGEMENT

(1.) By this writ petition, order dated 5.10.2010, passed by Employees Provident Fund Appellate Tribunal, New Delhi has been challenged. By the aforesaid order, the appeal preferred by the Petitioners was dismissed.

(2.) It is stated that delay in payment of Provident Fund Amount can not result in damages in ignorance of the Scheme framed under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'the Act'), more specifically Para 32A of the Scheme and Office Memorandum dated 29.5.1990, providing Schedule for imposition of damages. A reference of the judgment in Systems and Stamping and Anr. v. Employees Provident Fund Appellate Tribunal and Ors., 2008 2 LLJ 939 has been given.

(3.) I have considered the submissions made and perused the judgment.