BHASKAR BHATTACHARYA, J. - (1.) In this writ application an employer has challenged an order dated May 20, 1992 passed by the Regional Provident Fund Commissioner under Section 14-B of the 'Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('Act').
(2.) In the month of October, 1977 the petitioner was served with a notice dated September 21, 1977 issued by the respondent No. 1 under Section 14-B of the Act directing the petitioner to show cause why damages will not be levied for delayed payment of contributions under the Act accrued between June, 1966 and February, 1975 as shown in the statements annexed thereto.
(3.) In paragraphs 9 and 10 of the writ application it has been alleged that the petitioner replied to the said notice and the respondent No. 1 after considering the representation decided not to take further action, but long thereafter on January 10, 1992 the respondent No. 1 fixed a date of hearing of the earlier notice dated September 21, 1977 and ultimately by the order impugned herein has imposed a damages of Rs. 7,10,479/-.;