(1.) The petitioners have come before this Court challenging the impugned order dated 20.03.2018 passed by the Assistant Provident Fund Commissioner/ second respondent, wherein the Assistant Provident Fund Commissioner had imposed a sum of Rs. 22,43,873/- as penal damages under Section 14-B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 [hereinafter referred to as "the Act"], which is the order challenged in this writ petition and also a sum of Rs. 24,61,990/- as interest under Section 7-Q of the Act, which is the order challenged in W.P.No.12656 of 2018.
(2.) They had been earlier round of writ petitions before this Court, wherein, this Court was pleased to remit the matter back for reconsideration. The orders passed and mentioned above were pursuant to such reconsideration.
(3.) It is stated by the learned Standing Counsel for the respondents that the petitioners were also represented during the proceedings.