REGIONAL PROVIDENT FUND COMMISSIONER Vs. MANOHARBHAI AMBALAL

JUDGEMENT

(1.) Admit

(2.) Advocate Shri. Vatsani waives service for respondent. Taken up for final hearing by consent of the parties.

(3.) This letters patent appeal is preferred against the judgment and order of learned Single Judge upholding the power of the Tribunal to reduce the damages awarded by the Central Provident Fund Commissioner under paragraph 32-A of the Employees Provident Fund Scheme, 1952. The appellant imposed damages on the respondent employer under paragraph 32-A of the Provident Scheme in default seeking the contribution in time. The damages were imposed at rates for various period at varying rates from 17 % to 25 % in the following terms: