ASSISTANT PROVIDENT FUND COMMISSIONER Vs. KATIHAR MEDICAL COLLAGE

JUDGEMENT

(1.) In the instant writ application, the petitioner (Assistant Provident Fund Commissioner) prays for quashing the order dated 9th September, 2009, passed by the Employees' Provident Fund Appellate Tribunal (hereinafter referred to as 'the EPFAT only) in A.T.A. No. 993(3) of 2005, whereby the Tribunal substantially slashed the damages from Rs. 30,20,467/- for the period January 1992 to December 2000 under Section 14B of the Employees' Provident Fund (petitioner) under Section 7A of the P.F. Act to the extent that the respondent no. 1 would be liable to pay the damage for 20 days for the period starting from 1992 to 15.9.2000 for non-payment of Provident Fund contribution. The petitioner states that respondent (sic) Provident Fund Scheme became applicable to the respondent Medical College in 1990 and a code was also assigned since the College came under the coverage of Provident Fund Scheme. In 1992, the College was affiliated to B.N. Mandal University. A proceeding under Section 7A was initiated for non-deposits of Employees' Provident Fund contribution for the period 1992-1994. Notices were issued in the year 1995. The case was heard on 30.1.1996 on which date the Administrator of respondent College submitted that the concerned respondent has paid all dues up to June 1993 and only employees' share of dues of July 1993 to June 1994 remains to be paid.

(2.) After taking into consideration the relevant materials the petitioner assessed the due amount against respondent no. 3 as Rs. 1,27,430/-. The respondent no. 3 paid the amount so directed by the petitioner in 1996 itself.

(3.) On 29.12.2000 and 7.2.2011, again for the period containing from January 1995 to August 2000, a proceeding under Section 7A was initiated for non-payment of Employees' Provident Fund due against the respondent college (respondent no. 1) under Section 7A and (sic) Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Scheme, 1952').