Bhaskar Bhattacharya, J. - (1.) In this writ application, an employer has challenged an order dated September 20, 2000 passed by the Recovery Officer which is Annexure G to the instant writ application thereby demanding amount of interest and costs under the provision of Section 7-Q of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. in addition to the amount mentioned in the certificate.
(2.) The only question that falls for determination in this writ application is whether a Recovery Officer is vested with the authority under the aforesaid Act to impose interest on the amount mentioned in the certificate notwithstanding the fact that such interest has not been included in the certificate.
(3.) Sri Nayak, the learned counsel appearing on behalf of the petitioners submits that the position of a Recovery Officer under the aforesaid Act is exactly that of an executing Court and as such, unless the authority under Section 7-A of the Act has included the amount of interest in the certificate, the Recovery Officer cannot of his own add to the certificate any such amount. It appears from Section 8-B of the aforesaid Act that where the amount is in arrear under Section 8, the authorised officer may issue to the Recovery Officer a certificate under his signature specifying the amount of arrears and the Recovery Officer, on receipt of such certificate, shall proceed to recover the amount specified therein, from the establishment or, as the ease may be, the employer by one or more of the modes/ method mentioned below.;