Employees Provident Funds and Miscellaneous Provisions Act, 1952, Section 14(B) r/w Sections 2(e), 2(fff), 17(1A)(a)

Employees Provident Funds and Miscellaneous Provisions Act, 1952—Section 14(B) r/w Sections 2(e), 2(fff), 17(1A)(a)—Whether the employer of an establishment which is an ‘exempted establishment’ under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 is subject to the provisions of Section 14B of the said Act whereby in cases of default in the payment of contribution to the provident fund, proceedings for recovery of damages can be initiated against the employer of such an ‘exempted establishment’?—Held, yes.

File Name:- SC_JANUARY 2012_13