Jayanta Kumar Biswas, J. - (1.) THE petitioner in this WP under art.226 dated December 6, 2004 is questioning an order of the Regional Provident Fund Commissioner -II, West Bengal, the A & N Islands and Sikkim. A copy of the order was forwarded to the petitioner by a memo dated November 24, 2004 (WP p.51). The order was passed under s.14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The Commissioner initiated the s.14B proceedings by issuing a notice dated June 16, 2004 (WP p.20). With the notice details to show how the employer was in default on contributions, etc. were provided to the petitioner. The amounts proposed to be levied were also mentioned in the statement.
(2.) THE petitioner participating in the proceedings and not disputing that there was delay in depositing the contributions, etc. for March 1983 - February 2000 defended itself citing collapse of business, sick condition of the company, and laches on the part of the previous management during March 1983 - June 1986. Its case was that it took over the management only in May 1988. These were stated in its reply dated August 16, 2004 (WP p.35). After hearing the authorised representative of the employer and considering the submissions and the case stated in the reply, the Commissioner passed the order levying Rs. 50,669 damages. The provisions of s.7I of the Act entitled the petitioner to appeal against the order to the Tribunal. It did not appeal. It questioned the order by filing this WP without stating why it chose not to appeal.
(3.) BY an order dated January 28, 2005 the WP was admitted and an interim order was passed according to prayer (h). By the interim order the respondents were restrained from taking any step on the basis of the impugned order and also from initiating any criminal proceeding against the petitioner.;