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TMI Blog1994 (11) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... certain categories of employees working in factories and some establishments to meet pressing demands so also to provide pension after the employees have ceased to be in service. So the Act has to be construed in such a way, in case two views be possible, which advances the object. This has been the outlook of the court for over three decades by now, as the same was first focussed in Regional Provident Fund Commissioner v. Sri Krishna Metal Manufacturing Co. and was reiterated in Regional Provident Fund Commissioner v. Shibu Metal Works. 2. The purpose of the aforesaid prologue is to find out as to when power under Section 14-B of the Act should be allowed to be used and whether it would in consonance with the object sought to be achieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the respondent who has set aside the order solely on the ground that the proceeding was bad because of unreasonable delay in initiating the same. The Court pointed out that though Section 14-B has not laid down any period of limitation, the power has to be exercised within reasonable time. As the default related to the period from July 68 to October 77, relating to which proceedings came to be initiated in 1985, the High Court regarded the delay as unreasonable, and so, fatal. The Regional Provident Fund Commissioner has preferred this appeal with the aid of Article 136 of the Constitution. 4. There can be no dispute in law that when a power is conferred by statute without mentioning the period within which it could be invoked, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when it is also kept in mind that the default related even to the contribution of the employees, which money the respondent (after deducting the same from the wages of the employees) must have used for its own purpose and that too without paying any interest, at the cost of those for whose benefit it was meant. Any different stand would encourage the employers to thwart the object of the Act, which cannot be permitted. 6. Shri Mohan, learned Counsel for the respondent, pleads that keeping in view what had been ordered by this Court in Christian Medical College, and Brown Memorial Hospital v. Regional Provident Fund Commissioner [1989]177ITR97(SC) , we may not sustain the order of the Commissioner. In that case dues were not paid in time be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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