(1.) The petitioner is challenging the order dated 22/01/2004 passed by the respondent P. F. Commissioner and the order dated 01/10/2010, passed by the Employees Provident Fund Appellate Tribunal, New Delhi (Tribunal, for short), whereby the Provident Fund Authority has imposed an amount of Rs. 2,69,166/- on the petitioner as under:
(2.) Indisputably, the entire amount has been deposited by the petitioner.
(3.) The petitioner Goa State Co-operative Milk Producers Union Ltd is an establishment to which the provisions of Employees Provident Fund and Miscellaneous Provisions Act, 1952 (the Act, for short) are applicable. The said establishment consists of Milk Dairy at Curti, Ponda together with feed plant at Usgaon, Goa belonging to Animal Husbandry Department. The said establishment of the Government of Goa was leased to the petitioner with effect from 16/05/1984 on annual lease of Rs. 1/-. According to the petitioner, although the establishment was leased with effect from 16/05/1984, the actual Lease Deed was executed in the year 1986 on account of certain administrative reasons. On execution of the Lease Deed, the provident fund contribution of the employees for the period from September, 1983 to June 1987 were paid by the petitioner (transferee) in August 1987/ June 1989. The respondent sought to determine the amount of Rs. 3,81,312/- towards the damages from the petitioner under Section 14B of the said Act on account of delayed payment of the contribution during the period from April, 1974 to July, 1997. In other words, the damages under Section 14B of the Act were sought to be levied on the ground that there was delay in payment by the predecessor of the petitioner.;