HINDUSTAN STEEL WORKS CONSTRUCTION LTD Vs. REGIONAL PROVIDENT FUND COMMISSIONER-II
LAWS(CAL)-2018-12-80
HIGH COURT OF CALCUTTA
Decided on December 21,2018

HINDUSTAN STEEL WORKS CONSTRUCTION LTD Appellant
VERSUS
REGIONAL PROVIDENT FUND COMMISSIONER-II Respondents

JUDGEMENT

Rajasekhar Mantha, J. - (1.) This matter was being heard along with W.P. No. 26081 of 2015. The result of that proceeding would bearing on the instant proceedings. The said writ petition has been dismissed by this Court on 21st December 2018.
(2.) Admittedly there has been a wilful default on the part of the company in making deposit of PF from 1995 to 2005 and the 7A assessment has been upheld by this Court. Hence the consequence of interest and damages U/S 7Q and 14B of the EPF & MP Act 1952.
(3.) This Court has in mind the decision of the Hon'ble Supreme Court in the case of Organs Chemical Industries Vs. Union of India Reported in, 1979 4 SCC 573.;


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