This document contains the Supreme Court of India's judgement in the case of Horticulture Experiment Station, Coorg versus The Regional Provident Fund Organization. It addresses appeals related to the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, specifically concerning the levy of damages for delayed payment of contributions. The judgement clarifies that 'mens rea' or 'actus reus' are not essential elements for imposing penalties for breaches of civil obligations under the Act. This document is crucial for legal professionals and employers dealing with provident fund regulations.