- (1.) Leave granted.
(2.) 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 'exempted establishment'.
(3.) The question was raised by the respondent before the High Court and both the Single Bench and the Division Bench of the High Court have recorded a finding in favour of the respondent and held that the respondent being an 'exempted establishment' cannot be subjected to the provisions of Section 14(B) of the Act.;