---
title: "100% Damages Not Mandatory Under Section 14-B Of EPF Act: Kerala High Court"
date: 2024-02-14
author: "King Stubb & Kasiva"
url: https://ksandk.com/newsletter/100-damages-not-mandatory-under-section-14-b-of-epf-act/
---

# 100% Damages Not Mandatory Under Section 14-B Of EPF Act: Kerala High Court

Posted On - 14 February, 2024 • By - King Stubb & Kasiva

The Central Board of Trustees of the Employees Provident Fund approached the Kerala High Court *vide* WP(C) No. 35163 of 2019, challenging the order of the Tribunal for reduction of penalty from 100% to 50% under Section 14-B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The Hon’ble Kerala High Court upheld the impugned order stating that the said Section does not mandatorily prescribe that 100% amount of damages have to be imposed as penalty and there is no illegality in reduction of amount of damages from 100% to 50%.

---

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