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Judgment
Vinod K. Sharma, J.—The Petitioner, being aggrieved by the order passed by the Employees Provident Fund Appellate Tribunal, New
Delhi, has approached this Court, praying for issuance of a Writ, in the nature of Certiorari, to quash the order passed u/s 14-B of The
Employees'' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as ""the Act""), by the Authorized Officer, and that of
the Appellate Tribunal, New Delhi upholding the damages upto 15% per annum.
The Assistant Provident Fund Commissioner, Madurai, in exercise of power u/s 14-B of the Act, imposed the damages to the tune of Rs.
4,46,974/- (Rupees Four Lakhs Forty Six Thousand Nine Hundred and Seventy Four only), for delayed deposit of contribution by the Petitioner.
In Appeal, the learned Appellate Tribunal found, that the order passed by the Authorized Officer, was not in accordance with law, as the
Authority had failed to apply his mind, to the facts and circumstances of the case, and record a finding whether the damages could be waived off or
levied and at what percentage.
In spite of recording a positive finding, holding the notice u/s 7-A of the Act to be bad in law, the learned Appellate Tribunal, New Delhi
imposed damages upto 15% of the delayed contribution.
The writ petition is squarely covered by the decision of this Court in W.P.(MD) No. 7787 of 2009 decided on 07.09.2011.
The writ petition is allowed, the impugned orders are set aside and the case is remitted back to the learned Regional Provident Fund
Commissioner, Madurai, to reconsider, the matter, by taking into account, the effect of enforcement of the Act, on 10th March 1999, and also to
record a finding with regard to the delay, as to whether, it was bona-fide or deliberate and thereafter, exercise the jurisdiction u/s 14-B of the Act,
to impose the quantum of damages, if any.
No costs.
Consequently, the connected M.P. (MD) No. 2 of 2011 is closed.