ASSISTANT PROVIDENT FUND COMMISSIONER Vs. PRESIDING OFFICER

JUDGEMENT

(1.) This intra court appeal is directed against the order dated 4 Nov. 2015 in W.P.No.35690 of 2015, dismissing the Writ Petition filed by the appellant by upholding the order passed by the EPF Appellate Tribunal, New Delhi, reducing the damages, which is in the nature of penalty up to 5% p.a., on the arrears of the contribution payable by the establishment.

(2.) The second respondent is an establishment covered under the EPF and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act"). The establishment failed to pay the contribution and the other statutory benefits within the due date for the period from May 2000 to Nov. 2010. The appellant passed an order dated 18 July 2011, levying damages under Sec. 14B of the Act read with Para 32A of the EPF Scheme, 195 The appellant levied damages at the maximum rate without exercising the discretion.

(3.) The order dated 18.7.2011 was challenged by the second respondent before the EPF Appellate Tribunal, New Delhi. The Tribunal by order dated 9 April 2012 in ATA 96(13) 2012, restricted the damages up to 5% p.a. on the amount due from the second respondent. The order was unsuccessfully challenged by the appellant before the writ court in W.P. No. 35690 of 2015. Feeling aggrieved, the appellant has come up with this intra court appeal.