Authority Imposing Damages Must Provide Detailed Reasoning For Penalties Under EPF Act: Calcutta HC
1 week, 3 days ago

Authority Imposing Damages Must Provide Detailed Reasoning For Penalties Under EPF Act: Calcutta HC

Live Law  

Calcutta High Court: A Single Judge Bench of Justice Shampa Dutt dismissed a writ petition challenging the Central Industrial Tribunal's order that had set aside damages imposed by the Assistant Provident Fund Commissioner. The Court held that authorities imposing damages under Section 14B of the Employees' Provident Fund Act must provide detailed reasoning and proper calculation of penalties. The court ruled that the power to award damages under Section 14B is quasi-judicial in nature and must follow principles of natural justice. Arguments Mr. Shiv Chandra Prasad, representing the Central Board of Trustees, contended that the Tribunal erred in setting aside the damages imposed under Section 14B.

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