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2026 LLR WEB 1329 (MADRAS HIGH COURT)
Interest on belated provident fund contributions is mandatory and cannot be waived or reduced in writ jurisdiction, though payment in instalments may be permitted.
PROVIDENT FUND - INTEREST ON BELATED REMITTANCE OF CONTRIBUTIONS - MANDATORY NATURE OF INTEREST - FINANCIAL DISTRESS OF ESTABLISHMENT - NO APPELLATE REMEDY - WRIT JURISDICTION - PAYMENT IN INSTALMENTS - Section 7Q, Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - An industrial establishment in financial distress challenged, by way of a writ petition, the demand of interest for belated remittance of provident fund contributions, and later... subscribe to read more..
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