REGIONAL PROVIDENT FUND Vs. PRESIDING OFFICER

JUDGEMENT

(1.) The Regional Provident Fund Commissioner, Meerut has filed this petition for quashing the order dated 2nd February, 2011 passed by the Employees Provident Fund Appellate Tribunal, New Delhi (hereinafter referred to as the 'Appellate Tribunal') by which the matter has been sent back to the Employees Provident Fund Authority with a direction to assess the dues at the rate of 22% (inclusive of interest). It is seen that an order under Section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the "Act") was passed by the Regional Provident Fund Commissioner on 27th February, 2006 for levy of damages for delayed payment and for payment of interest under Section 7-Q of the Act against the Uttar Pradesh State Road Transport Corporation, Garh Mukteshwar Depot, Ghaziabad. The relevant portion of the order is as follows:

(2.) An appeal was filed by M/s. U.P. State Road Transport Corporation under Section 7-I of the Act to the Appellate Tribunal against the aforesaid order and the Appellate Tribunal remanded the matter to the Authority with a direction to assess the dues at the rate of 22% (inclusive of interest) and the relevant observations are as follows:

(3.) Sri Prashant Mathur, learned counsel appearing for the petitioner has submitted that the Tribunal has, while upholding the order passed under Sections 14-B and 7-Q of the Act, illegally altered the rate of damages and interest from the prescribed rate to 22% inclusive of interest. In this connection he has pointed out that as the default was committed for the period August, 1998 to July, 2002 the statutory rates for levy of the damages w.e.f. 9th January, 1991 would be in accordance with the; paragraph 32-A of the Employees Provident Funds Scheme, 1952 (hereinafter referred to as the '1952 Scheme'), paragraph 5 of the Employees Pension Scheme, 1995 (hereinafter referred to as the "1995 Scheme") and paragraph 8-A of the Employees Deposit Linked Insurance Scheme, 1976 (hereinafter referred to as the "1976 Scheme") and there is no provision for alteration of the rates of damages. Learned counsel has pointed out that the damages to be levied would be as follows: