In case of default by the employer by an exempted establishment, in making its contribution to the Provident Fund Section 14B of the Act will be applicable – SC

RPFC Vs. The Hooghly Mills Co. Ltd. & Ors.(SC)- The question which falls for consideration before this Court in this case is whether the employer of an establishment which is an ‘exempted establishment’ under the Employees’ Provident Funds  and Miscellaneous Provisions Act, 1952 (hereinafter, ‘the Act’ ) 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 ‘

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