(1.) Heard Mr.P.K.Panneerselvam, learned Counsel for the petitioner and Mr.P.Thangaraj, learned counsel for the second respondent and perused the materials available on record.
(2.) The Writ Petition has been filed challenging the order of the Appellate Tribunal dtd. 5/8/2013 made in ATA No.254(13) of 2013 and quash the same.
(3.) The appeal in ATA No. 254(13) of 2013 has been filed by the second respondent, the Shevapet Urban Cooperative Bank Ltd. [hereinafter referred to as Employer/Establishment], challenging the orders of the Regional Provident Fund Commissioner, Salem, dtd. 12/3/2012 passed under Sec. 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 [hereinafter referred to as Act] by levying damages on the appellant on account of delayed remittance of past accumulations on Employment Provident Fund dues. The authority concerned found that the employer had defaulted in remitting EPF dues on time and hence initiated proceedings under Sec. 14B of the Act and levied damages.