EMPLOYEES PROVIDENT FUND ORGANIZATION Vs. TENSILE STEEL LTD.

JUDGEMENT

(1.) Heard Mr. N.K. Majmudar, learned advocate for the petitioner and Mr. K.M. Patel, learned senior counsel with Mr. J.M. Patel, learned advocate for the respondent.

(2.) In present petition, the petitioner Provident Fund Organization has challenged order dated 15.6.2009 passed by the learned Provident Fund Appellate Tribunal ('the learned Tribunal' for short) in Appeal ATA No. 266(5)/2007 whereby the learned Tribunal set aside the order dated 14.5.2008 passed by the Provident Fund Commissioner who, in light of section 14B of the Act, imposed damages on account of delay caused by the respondent company in depositing provident fund contribution.

(3.) So far as factual background is concerned, it has emerged from the record that the respondent company is 'covered establishment' under provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('the Act' for short). It has also emerged from the record that during certain part of the period of coverage, the company committed default in depositing the provident fund contribution. Consequently, the Provident Fund Organization initiated proceedings against the respondent company. The orders under Sections 7A and 7Q of the Act came to be passed. It is claimed that the respondent company subsequently paid the amount of contribution and also paid the amount determined by the authority under Sections 7A and 7Q of the Act.