UNION OF INDIA Vs. SUPER PROCESSORS

JUDGEMENT

(1.) THIS appeal and the writ petitions which are listed in Annexure-A are placed together before us for hearing. The appeal and the writ petitions raise common issues regarding the applicability of the provisions of Section 14-B of the Employees' Provident funds Miscellaneous Provisions act, 1952 (hereinafter referred to as the said Act) and the validity and applicability of the guidelines which have been issued under it from time to time by the Central Government and/or the Central Board of Trustees.

(2.) FOR the sake of convenience we are setting out the facts in Appeal No. 45 of 1992 which are similar to facts in other writ petitions. The respondents in the appeal are hereinafter referred to as the petitioners while the appellants are hereinafter referred to as the respondents (as in the original writ petition in which this appeal is filed ). The petitioners filed Writ Petition No. 150 of 1986 challenging an order dated March 15, 1985 passed by the Regional Provident Fund commissioner under Sec. 14-B of the said Act claiming damages in the sum of Rs. 1,18,057. 60 for delayed payments of provident fund contributions. The period of defaults was from August 1978 to March 1982. The defaults consisted of delayed payments which ranged from 8 days to about 2 (1/2) months. The Regional Provident Fund Commissioner levied damages ranging from 2% to 100% of the amount in arrears. This order was the subject matter of challenge in the writ petition. The learned single Judge by his judgment and order dated October 16, 1991 has set aside the impugned order and has made the rule absolute. He has remanded the matter to the regional Provident Fund Commissioner directing him to make calculations of damages in accordance with the ratio of his judgment. The Regional Regional Fund Commissioner and the union of India have filed the present appeal from the judgment and order of the learned single judge.

(3.) PRIOR to November 1, 1973 the relevant provision under Section 14-B of the said Act was as follows :