1993 LAB. I. C. 1466 ::(1994) 1 CurLR 280 ::(1994) 68 FacLR 562 ::(1994) 1 LabLJ 66 ::(1994) 1 Bom CR 75 ::(1993) 83 FJR 308 ::(1993) 2 Lab LN 930 ::(1993) Mah LJ 947

Bombay High Court

Hon'ble Judge(s): B. P. Saraf , J

Employees' Provident Funds and Miscellaneous Provisions Act (19 of 1952) , S.14B— Limitation - Alleged delay in payment of contribution for period of about 9 years - Long delay ranging between 8 to 17 years in initiating action under Section 14B - No act of omission or commission on part of employer - Held order levying damages had to be quashed on ground of extraordinary delay in initiating action. C.W. 396/78 Dt/- 29-7-1983 (Delhi) and (1980) 57 FJR 94 (Guj), Dissented from in view of AIR 1969 SC 1297, AIR 1976 SC 1115, AIR 1983 SC 1239 and (1977) 106 ITR 1 (SC) (10). The fact that the legislation in question is a social welfare legislation cannot be stretched too far to give a licence to the authorities thereunder to sit over matters for years and years and to spring in action and initiate proceedings as and when they like. It is also expected that the officers entrusted with the task of administering such enactments are aware of this fact and know their duties and responsibilities. It is not enough to enact a law with the object of welfare of the employees in mind. What is most important is the administration of the law. The whole of the legislative purposes may be frustrated by administrative inefficiency, inaction or negligence. Absence of any prescribed period of limitation in the Act is no ground to initiate proceedings at any time. Wh....