Remanded
M/s.Ambalakaranpatti Primary Agriculture Co-operative Bank v. The Presiding Officer
Madras HCWP(MD)/15033/2021
Case brief
AI extract
What is this about?
Cross writ petitions over EPF damages levied under Section 14B on a co-operative bank for belated contributions from 1999 to 2013. The Appellate Tribunal had reduced damages to 45% finding no mens rea. The Court held mens rea unnecessary per the Horticulture Experiment Station ruling, set aside the Tribunal's order, allowed the EPF authority's petition, dismissed the bank's petition, and remanded
What did the court decide?
Tribunal order dated 19.04.2021 set aside; matter remitted to the Appellate Tribunal to reconsider afresh within six months; bank's writ dismissed with liberty to raise grounds before the Tribunal.