Understanding Penal Damages in the Employees' Provident Fund: Can You Help Explain?

Hello Seniors, kindly explain to me the provisions of Penal Damages under the Employees' Provident Fund.

Please go through Section 14-B and Paragraph 32-A of the EPF Act. These sections are very clear. However, you may obtain relief under various situations as has been held by various High Courts as well as the EPF Appellate Tribunal.

For details, please read LLR or other related books/journals or consult an expert on the subject.

Regards,
AK Chandok RPFC (Retd.) www.akchandok.com

Thank you, sir, for your answer. Please help me with another query. Kindly explain to me the infancy period/benefits for a newly established factory under the Employees' Provident Fund Act, 1952.