Power to recover damages are defined under section 14B of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 14B of EPF Act 1952 are :
Section 14B of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Power to recover damages"
Where an employer makes default in the payment of any contribution to the Fund the Pension Fund or the Insurance Fund or in the transfer of accumulations required to be transferred by him under sub-section 2 of section 15 or subsection 5 of section 17 or in the payment of any charges payable under any other provision of this Act or of any Scheme or Insurance Scheme or under any of the conditions specified under section 17, the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf may recover from the employer by way of penalty such damages, not exceeding the amount of arrears, as may be specified in the Scheme.
Provided that before levying and recovering such damages, the employer shall be given a reasonable opportunity of being heard.
Provided further that the Central Board may reduce or waive the damages levied under this section in relation to an establishment which is a sick industrial company and in respect of which a scheme for rehabilitation has been sanctioned by the Board for Industrial and Financial Reconstruction established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), subject to such terms and conditions as may be specified in the Scheme.
Section 8 Mode of recovery of moneys due from employers
Section 8A Recovery of moneys by employers and contractors
Section 8B Issue of certificate to the Recovery Officer
Section 8C Recovery officer to whom certificate
Section 8D Validity of certificate, and amendment thereof
Section 8E Stay of proceedings under certificate and amendment or withdrawal thereof
Section 8F Other modes of recovery
Section 8G Application of certain provisions of Income-tax Act
Section 9 Fund to be recognised under Act 11 of 1922
Section 10 Protection against attachment
Section 12 Employer not to reduce wages, etc
Section 14A Offences by companies
Section 14B Power to recover damages
Section 14C Power of court to make orders
Section 15 Special provisions relating to existing provident funds
Section 16 Act not to apply to certain establishments
Section 18 Protection of Action taken in good faith
Section 19 Delegation of powers
Section 20 Power of Central Government to give directions
Section 21 Power to make rules
Section 22 Power to remove difficulties
Schedule I Matters of Industry engaged in Manufacture
Schedule II matters for which provision may be made in a scheme
Schedule III matters for which provision may be made in the pension scheme
Schedule IV matters to be provided in the employees deposit linked insurance scheme
Employees Provident Fund Appellate Tribunal (Procedure) Rules 1997