HANAGAL SHRI KUMARESHWAR COLLEGE OF PHARMACY Vs. ASSISTANT PROVIDENT FUND COMMISSIONER AND RECOVERY OFFICER

JUDGEMENT

(1.) The petitioner has called in question the validity of the order at Annexure 'A' dated 9.7.2009 passed under section 8-F of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'the Act') whereby the respondent has directed the petitioner to pay a sum of Rs. 1,55,391/- towards damages under section 14-B of the Act.

(2.) The contention of the petitioner is that pursuant to the interim orders passed in the said appeal, it has deposited 50% of the amount in question. The appeal was allowed in part as per the order at Annexure 'C' whereby the Tribunal has directed payment of damages upto 15% per annum of the arrears of contribution.

(3.) It is further contended that in terms of the order of the Tribunal, it is liable to pay a sum of Rs. 48,183.15 towards damages for the period from June, 1988 to July, 1995. The petitioner has already remitted 50% of the demand made in the notices, which are the subject-matter of the appeal. The amount remitted by the petitioner is in excess of the final order of the Tribunal. Therefore, it entitled for refund of the excess amount. The respondent has passed the impugned order directing the petitioner to pay a sum of Rs. 1,55,391/- for the period from June, 1988 to November, 1992 without taking note of the final order of the Tribunal.