RATNA POLYPACK LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE appeals are directed against the common order of the learned Single Judge dated 29-10-2007 passed in the Writ Petition Nos. 5810/2006 and 35369/2003 and other connected matters wherein the appellants have chosen to challenge the constitutional validity of Section 7-Q of the Employees' Provident Funds and miscellaneous Provisions Act, 1952 (hereinafter called 'the Act' in short) and in some of the cases, the orders passed under Sections 7-A, 7-Q and 14-B of the Act. In the said writ petitions, the constitutional validity of Section 7-Q was upheld by this Court and liberty was reserved to the petitioners to file appropriate appeals before the Appropriate Authority in accordance with law insofar as the orders passed by the authorities under Sections 7-A, 7-Q and 14-B of the Act.

(2.) MR. J. N. Naveen, learned counsel for the appellants contends that in view of Section 14-B of the Act, Section 7-Q, which renders the employers liable to pay simple interest amounts to double jeopardy.

(3.) FOR the purpose of appreciating the legal submissions made by the learned counsel for the appellants, the provisions of Sections 7-A, 7-Q and 14-B of the Act are extracted hereunder: