(1.) North Eastern Electric Power Corporation Limited (the respondent) is an establishment covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act), the Employees' Provident Funds Scheme, 1952, Employees' Deposit-Linked Insurance Scheme, 1976 and Employees' Pension Scheme, 1995 framed thereunder. The respondent was required to remit the contribution along with the administrative charges within 15 days of the close of every month.
(2.) They did not do so. Under Sec. 14B of the Act on such default, it became liable to pay penalty in the form of damages not exceeding the arrear at the rates specified in Para 32A of the EPF Scheme, 1952, Para 5 of the EPS, 1995 and 8A of EDLI Scheme, 1976, at the following rates:
(3.) The office of the Regional Provident Fund Commissioner SRO, Shillong made a detailed calculation of such delay, interest and damages. On 21/10/2021, the Commissioner issued a show cause notice to the respondent. They were asked to appear before the authority on 29 th October, 2021.