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Intellectual Property: Registration and Effects
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:20:33
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:47:16
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:10:41
by: Adv. Kishan Dutt Kalaskar 2023-02-03 22:32:13
by: Admin 2023-02-01 16:45:35
Intellectual Property: Registration and Effects
Clearance to get a Passport and Visa during the pendency of Criminal Cases
Summary of the Payment and Settlement System Act, 2007
Procedure to track court cases online
Key Features of Union Budget 2023
Top 10 reasons to hire a Civil Lawyer
5 Benefits Of Hiring A Business Lawyer When Starting Your Company
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Payment Recovery Process
Analyzing legal and security issues in cyber contracts (E - contracts)
Discharging and Quashing in Criminal Cases
Legal compliances for online shopping sites in India
How to select a Lawyer
Supreme Court Judgments 2022
Maternity Benefit Act 1961, at a Glance
Modes of Recording Accepted by Court
Essential elements of a sale under the Transfer of Property Act
Compensation in Motor Vehicle Accident Cases
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Analysis of Section 18 of Limitation Act, 1963
Fresh period of Limitation
The breakdown of the doctrine of Res-Judicat
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Law of Retrenchment
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Early disposal of pending cases by the High Court
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Interest for delayed Payment under Payment of Gratuity Act, 1972 - Need for Change?
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Delayed Justice from Consumer Courts
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Dilution of the statutory protection available to MSMEs
Validity of an Unregistered Sale Agreement
Ambalal Sarabhai Enterprise v/s Ks Infraspace LLP
False and misleading advertisements in India
National Legal Service Authority v/s Union of India and Others
Recovery Procedure in Cheque Bounce Cases
Roxann Sharma V/s Arun Sharma
Ganesh Santa Ram Sirur V/s State Bank of India &Anr.
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Bank Guarantee
M/s M.M.T.C Ltd. & Anr v/s M/s Medchl Chemical & Pharma P
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Can couples get separated without a divorce?
Scope of Arbitration in India
Appointment of Arbitrators
NRIs right to purchase Property in India
Decriminalization of Dishonour of Cheques: a measure contradictory to its purpose
Paternity leave in India
Regulation of Cryptocurrency in India
How can litigants list their cases online?
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Remedies against frivolous cases registered against students by the Police
Procedures involved in a Criminal Trial
Procedured Involved in a Family Court Case
Death Certificate of a missing Person
Accountability of Police
Highlight of important Dishonour of Cheque case laws in 2020
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Land Mark Judgements on Family Law for the Year 2020
Remedies against harassment by Recovery Agents
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Admissibility of E-evidence; Are WhatsApp chats and E-mails admissible in Court?
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Oppression and Mismanagement
Fraudulent and Invalid Contracts
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Medical Negligence and its Compensation
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Intestate Succession
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Trademark Cease and Desist Notice
IT Department Notice
Eviction of a Tenant
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Medical Adherence to Environmental Laws
Basic Elements of Transfer of Property Act, 1882
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Healthcare Security
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Intestate Succession
Employment of White Collar Employment of White Collar
Domestic Violence
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Noting And Protest
Hostile Witness
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Promotion of Medical Products.
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Rights of Children in India
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Land Records & Titles
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Intellectual Property in Medicine
Consumer Protection Bill, 2019
Artificial Intelligence in healthcare
The Real Estate (Regulation & Development) Act
Warrant and its Types
Joint Custody of Child in India
Limited Liability Partnership (LLP)
Penal Provision on Rash and Negligent Driving
National Company Law Tribunal
Rules to be followed by the Ganpati Mandals
Need to amend CrPC and IPC to increase the conviction rate.
Motor Vehicle Amendment Act, 2019
The Growth of technology Patents in India
Citizenship under the Indian Constitution
Basic Structure of the Indian Constitution
A comparative study of the Indian, UK and the US Constitution
Can the Indian Constitution be Amended?
Overview of the Indian Constitution
All you need to know: Drafting a Legal Notice
Surrogacy (Regulation) Bill, 2019
Overview of The Indian Penal Code
Offences and Prosecution under the Income Tax Act, 1961
The abolishment of Article 370 of the Constitution: One Nation One Flag
Intervention of SC in the Unnao Rape Case
Case of abandoned NRI brides, Supreme Court issues notice to the State
Financial Risk Management
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Gift Deed
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Prison Reforms in India
Consumer Protection ACT, 1986
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Delay of Condonation
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Basic information of Companies
Plastic Money and their Advantage & Disadvantages
Motor Accident Claim Tribunal
Guidelines to protect doctors from frivolous and unjust prosecution
Unjust Compensation - A Doctors Perspective
Misdiagnosis: A Medical Negligence?
Exemption of doctors operating in Emergency Rooms
General Types of Medico-Legal Cases (MLC)
Duty of patient to avoid aiding Medical Negligence
Rights of the Patient
Steps to be taken to avoid Medical Negligence
Liability of Medical Negligence under Consumer Protection Act
Laws that affect Medical Professionals in India
Defense against Medical Negligence Cases
Duties of Doctors
Common types of Medical Negligence
Medical Consent for treatment in India
Regulation for E - Pharmacy in India
Types of Consent for Medical Treatment
Guidelines for Autopsy/ Postmortem in India
Guidelines for the prescription of medicines
Procedure to start a Pharmacy Store in India
India Vs Pakistan: Kulbhushan Jadhav's Case
Contempt of Court
Juvenile Justice Act, 2000
Bankruptcy & Insolvency in India
The Maternity Benefit Act, 1961
Guardian and Ward Act In India
Medical Negligence in India
Procedure to be followed in Civil Recovery Proceedings
Rights of Consumers
Mandatory Registration of Documents and procedure
Rafale Deal And All About The Controversy
By: Adv. Latha Anand
Date:22 July 2022
Employment
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Likes:0Impact Of Supreme Court Ruling in Horticulture Experiment Station Gonikoppal, Coorg Vs The Regional Provident Fund Organisation on 14B Proceedings.
Section 14B of the Employees Provident Funds and Miscellaneous Provisos Act runs as follows:
14B. Power to recover damages:- Where an employer makes default in the payment of any contribution to the Fund, the Pension Fund or the Insurance Fund or in the transfer of accumulations required to be transferred by him under sub-section (2) of section 15 or sub-section (5) of section 17 or in the payment of any charges payable under any other provision of this Act or of any Scheme or Insurance Scheme or under any of the conditions specified under section 17, the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf may recover from the employer by way of penalty such damages, not exceeding the amount of arrears, as may be specified in the Scheme:
Provided that before levying and recovering such damages, the employer shall be given a reasonable opportunity of being heard
Provided further that the Central Board may reduce or waive the damages levied under this section in relation to an establishment which is a sick industrial company and in respect of which a scheme for rehabilitation has been sanctioned by the Board for Industrial and Financial Reconstruction established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985, subject to such terms and conditions as may be specified in the Scheme (Underlining supplied)
The Above Section empowers EPF Organisation to impose damages by way of penalty where an employer makes default in payment of contributions to the Provident Fund or Pension Fund or the Insurance Fund or other dues. The word used is ‘may’. It means in all cases of delay damages need not be imposed. It is a discretionary power and it need not be invoked compulsorily in all cases of default.
It pertinent to note that Section 7Q of the EPF Act provides for levy of interest for delayed payment of various dues under the Act. The said Section is cited below for convenient reference
7Q. Interest payable by the employer>:-The employer shall be liable to pay simple interest at the rate of twelve per cent per annum or at such higher rate as may be specified in the Scheme on any amount due from him under this Act from the date on which the amount has become so due till the date of its actual payment:
Provided that higher rate of interest specified in the Scheme shall not exceed the lending rate of interest charged by any scheduled bank. (Underling supplied)
The above Section of the EPF Act obligates employers to pay interest in respect of delayed payment of various dues under the EPF Act. The word used is ‘shall’. It is compulsory and mandatory. So whenever there is delay, invariably, it will attract interest. There is no provision for hearing with regard to levy of interest and there is no scope of discretion on the part of EPF organisation in the matter. There is no provision for appeal against an order levying interest.
With regard to recovery of damages, the Section 14B provides that the employer shall be given reasonable opportunity of hearing in the matter. The employer can avail the opportunity and explain as to how the default or delay is occasioned and canvas for reduction or waiver of damages. The EPF organisation has discretion to modulate the quantum of damages depending on the facts and circumstances of the case.
Further, the order imposing damages is an appealable order and therefore an appeal can be filed against the said order.
It is mandatory that the damages by way of penalty shall not exceed the amount of arrears.
In Horticulture Experiment Station Gonikoppal, Coorg Vs The Regional Provident Fund Organisation, the Supreme Court laid down that since the damage under S.14B contemplates a civil offence, no mens rea is required. The Supreme Court relied on the two bench decisions in Chairman, SEBI vs. Sriram Mutual Fund & Anr and three bench decision in Director of Enforcement Vs. M/S Mctm Corporation Pvt. Ltd. to arrive at a conclusion that there is no need of mens rea as to invoke Section 14B of the EPF & MP Act. It is observed in SEBI case as follows:
“Under a close scrutiny of Section 15D(B) and 15E of the Act there is nothing which requires that mens rea must be proved before penalty can be imposed under these provisions. Hence we are of the view that ones the contravention is established, then the penalty has to follow and only the quantum of penalty is discretionary. Discretion has been exercised by the Adjudicating Officer as is evident from imposition of lesser penalty than what could have been imposed under these provisions etc..
It is settled law that when a penalty is imposed by Adjudicating Officer, it is done so in Adjudicatory Proceedings and not by way of fine as result of prosecution of an accused for commission of an offence in criminal proceedings...”
In view of the above it is manifest that there is discretion on the part of authority who invoking the jurisdiction under Section 14B of EPF & MP Act and depending upon the facts and circumstances of the case the damages can be waived or reduced exercising the discretion conferred upon him. Thus the ruling of Supreme Court in Horticulture Experiment Station Gonikoppal, Coorg Vs The Regional Provident Fund Organisation does not make the liability as to damages absolute. Even though the defence of the absence of mens rea cannot be pleaded in a proceedings under S.14B of the EPF Act, it is up to the employer to point out the mitigating circumstances and seek the relief of waiver or reduction of damages.
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