Key Quantitative Figures

  • Original damages assessed under Section 14B: ₹11,91,943
  • Original interest assessed under Section 7Q: ₹9,92,639
  • Tribunal waived 50% of damages (approximately ₹5,95,971.5)
  • Remaining 50% damages payable: Approximately ₹5,95,971.5
  • Period of default: November 1990 to March 2012 (22 years)

Dates of Action

  • Original order date by Assistant Provident Fund Commissioner: 1st April 2013
  • Tribunal order pronounced: 21st July 2026
  • Certified copy of order dated: 25th August 2026
  • Company received order: 29th August 2026
  • Company became aware of contents: 31st August 2026
  • Payment deadline for remaining damages: Within three months from 25th August 2026 (approximately by 25th November 2026)

Parties Involved

  • Appellant: W.S. Industries (India) Limited
  • Respondent: The Assistant Provident Fund Commissioner (PDC), Employees Provident Fund Organisation, Regional Office, Sriperumbudur
  • Adjudicating authority: Central Government Industrial Tribunal-cum-Labour Court, Chennai
  • Case reference: EPFA No. 259 of 2017 [ATA No. 280(13)2013]

Nature of Violation

Delay/default in remittance of employees' Provident Fund contributions for the period November 1990 to March 2012. The default occurred when the Company was facing severe financial distress and operational disruptions, prior to takeover by present management.

Tribunal Decision

  • Partly allowed company's appeal against order dated 1st April 2013
  • Waived 50% of damages assessed under Section 14B
  • Directed payment of remaining 50% damages within three months from order date
  • Subject to adjustment of any amount already deposited by Company
  • Held appeal under Section 7Q (interest) as not maintainable

Financial Impact

Company states the order is not expected to have any material impact on current financial position, operations or business activities. The remaining liability of approximately ₹5.96 lakh must be paid within three months from 25th August 2026.

Company Action

Company is taking necessary steps to comply with directions within prescribed time.