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2026 LLR WEB 1359 (KERALA HIGH COURT)
Interest and damages for belated provident fund contributions on retrospective pay revision are leviable only for delay after the revision is sanctioned.
PROVIDENT FUND - RETROSPECTIVE PAY REVISION - INTEREST FOR DELAYED CONTRIBUTIONS - DAMAGES FOR DELAYED REMITTANCE - MERGER - DISMISSAL OF SPECIAL LEAVE PETITION WITH REASONS - Sections 7Q and 14B, Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - A co-operative institution challenged the levy of interest and damages by the provident fund authorities on contributions remitted pursuant to a retrospective pay revision... subscribe to read more..
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