Does Delay in Payment of Provident Fund Entitle Superannuated Employees to Statutory Interest? Calcutta High Court Affirms Right to Interest on Delayed Terminal Benefits—Binding Authority for West Bengal Service Matters

The Calcutta High Court has held that superannuated employees are entitled to interest at 6% per annum from the date of retirement to the date of actual payment for delayed provident fund disbursement by state authorities, with an increased penal rate for further default. This affirms the consistent principle of compensatory interest in service jurisprudence within West Bengal and serves as binding precedent for subordinate courts.

 

Summary

Category Data
Case Name WPA/22290/2025 of JITEN HELA Vs STATE OF WEST BENGAL AND ORS.
CNR WBCHCA0444762025
Date of Registration 16-09-2025
Decision Date 24-10-2025
Disposal Nature DISPOSED
Judgment Author HON’BLE JUSTICE ANIRUDDHA ROY
Court Calcutta High Court
Bench Single Judge (Justice Aniruddha Roy)
Precedent Value Binding on all subordinate courts in West Bengal
Type of Law Service Law/Terminal Benefits
Questions of Law Whether a retired employee is entitled to interest on delayed payment of provident fund by State authorities.
Ratio Decidendi

The Court held that a retired employee is entitled to interest at 6% per annum on delayed payment of provident fund from the date following superannuation to the date of actual payment.

If the payment is not made within the directed time, a penal rate of 9% per annum applies. This ensures compensation for delayed disbursement of terminal benefits by a public employer.

Facts as Summarised by the Court The petitioner superannuated from WBTCL on June 30, 2024, and received provident fund benefits on May 13, 2025. The claim was for interest on the delayed payment of terminal benefits. The State did not appear in the proceedings.

Practical Impact

Category Impact
Binding On All subordinate courts in West Bengal
Persuasive For Similar High Courts and service tribunals outside West Bengal
Follows Established principle of compensatory interest in delayed terminal benefits payment

What’s New / What Lawyers Should Note

  • The Calcutta High Court expressly directs a 6% interest per annum for delayed payment of provident fund benefits to superannuated employees, calculated from the day after retirement up to the actual date of payment.
  • In case of non-payment within the stipulated period post-order, penal interest at 9% per annum will apply.
  • Lawyers should rely on this case as clear authority for employee entitlement to compensatory interest in cases of delayed payment by State authorities in West Bengal.

Summary of Legal Reasoning

  • The Court observed the undisputed fact of delay in disbursement of provident fund benefits post-superannuation.
  • The judgment applied the principle that employees should be compensated by way of interest for loss of money lawfully due upon retirement.
  • The Court fixed the interest rate at 6% per annum for the period of delay and provided for an increased penal rate of 9% per annum in case of default of its order.
  • The reasoning reinforces the duty of the State and public employers to ensure timely settlement of terminal benefits, failing which reasonable interest is justified.

Arguments by the Parties

Petitioner

Sought interest for the delay in payment of terminal benefits (provident fund) after superannuation.

Respondent (WBTCL)

Specific arguments not recorded in the judgment.

State

None appeared for the State; thus, no submissions recorded.

Factual Background

The petitioner retired from West Bengal Transport Corporation Limited (WBTCL) on June 30, 2024. His provident fund benefits, totaling Rs. 10,35,678/-, were received only on May 13, 2025. The petitioner sought interest for the period of delay between superannuation and actual payment of terminal benefits.

Statutory Analysis

The judgment turned on the compensatory principle for delayed payment of statutory dues and did not elaborate on the interpretation of a specific statutory provision. The order directed payment of interest at specified rates; statutory entitlement is treated as inherent in service law obligations.

Alert Indicators

  • ✔ Precedent Followed – The judgment affirms and applies settled principles regarding interest on delayed service benefits.

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