“We are of the considered view that any default or delay in payment of EPF contribution by the employer under the Act is a sine qua non for imposition of levy of damages under Section 14B of the Act 1952 and mens rea (criminal intent) or actus reus (criminal act) is not an essential element for imposing penalty for breach of civil obligations/liabilities,” it said.

In this case, the defaulter company failed to comply with the provisions of Act from January 1, 1975 to October 31, 1988.

(With inputs from agencies)