M/S. S.K. NASIRUDDIN BIRI MERCHANTS PVT. LTD., MOHALLA Vs. ASSISTANT PROVIDENT FUND COMMISSIONER, REGIONAL OFFICE, EMPLOYEES PROVIDENT FUND ORGANIZATION, HAVING HIS OFFICE AT R. BLOCK, ROAD NO.

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The challenge in the present Letters Patent Appeal is to an order dated 9th of Dec., 2014 passed by the learned Single Bench of this Court in C.W.J.C. No. 11001 of 2010 filed by the respondent Assistant Provident Fund Commissioner (for short the Commissioner).

(3.) The Commissioner has sought quashing of an order dated 8th of Aug., 2008 passed by Employees' Provident Fund Appellate Tribunal (for short the Tribunal) in the writ petition whereby, the order passed by the Regional Provident Fund Commissioner (C & R), Bihar, Patna on 12th of Oct., 2004 was quashed awarding damages under Sec. 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short the Act). The learned Tribunal set aside the imposition of damages on the ground that there was no wilful default on the part of the appellant as the appellant was availing legal remedies available to it.