JAYANTA K.BISWAS, J. - (1.) THE petitioners in this WP under art.226 dated July 13, 2011 are questioning an order of an Assistant Provident Fund Commissioner (in short APFC) dated March 18, 2011 (WP p.34).
(2.) THE order was passed levying damages under S.14B and directing payment of interest under S.7Q of the Employees Provident Funds and Miscellaneous Provisions Act, 1952. The provisions of the Act and the schemes framed thereunder were applicable to the establishment of the petitioners. Proceedings were initiated under s.7A for determining liability of the employer during the period from March 2006 to August 2007. It was found that the employer was liable to pay 6,51,752. Certificate proceedings were initiated. Even then the dues were not paid. When the Recovery Officer issued a notice dated October 13, 2008 asking the employer to show cause why warrant of arrest should not be issued, the petitioners paid the dues. Then by a letter dated November 5,2008 the Recovery Officer asked the employer to pay 1,45,623 interest under S.7Q saying that the certificate proceedings would be dropped once the payment was made. The petitioners paid the amount.
(3.) THEREAFTER the APFC issued a notice dated October 20/November 8,2010 asking the employer to show cause why damages should not be levied under S.14B and interest should not be paid under S.7Q for non payment of the dues during the period from March 2006 to August 2007 within the statutory period. In the notice the amounts payable under S.14B and S.7Q were mentioned. Statements showing how the amounts became due were annexed to the notice.;