Jayanta K. Biswas, J. - (1.) THE petitioners in this writ petition under article 226 dated July 13, 2011 are questioning an order of an Assistant Provident Fund Commissioner (in short APFC) dated March 18, 2011 (writ petition p. 34). The order was passed levying damages under section 14B and directing payment of interest under section 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 section 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 Rs. 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 Rs. 45,623 interest under section 7Q saying that the certificate proceedings would be dropped once the payment was made. The petitioners paid the amount.
(2.) 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 section 14B and interest should not be paid under section 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 section 14B and section 7Q were mentioned. Statements showing how the amounts became due were annexed to the notice. In response to the notice the petitioners submitted a letter dated February 9, 2011. Relevant part of the letter is quoted below: Since the establishment named Vidula Chemicals & Manufacturing Industries Limited bearing PF Code No. WB/2491 is in non -functioning stage and has been closed a few year back, the relevant records and documents are unavailable. So you are requested to give us a copy of 7A order.
(3.) IT is evident from the letter that the petitioners neither disputed their liability to pay damages under section 14B and interest under section 7Q for nonpayment of the statutory and other allied dues during the period from March, 2006 to August, 2007 within the statutory period, nor questioned the correctness of the figures mentioned in the several statements annexed to the notice and the amounts payable under section 14B and section 7Q. (mentioned in the notice).;