Jayanta Kumar Biswas - (1.) THE petitioners in this WP under art.226 dated November 24, 2010 are questioning an order of the APFC, PD Cell, SRO/BKP dated November 4, 2010 (WP p.61). The order was passed under s.14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The proceeding was initiated for levying damages for delay in depositing contributions, etc. payable for the period June 1998 - December 2007. The APFC passed the order levying damages according to the provisions of para.32A of the Employees' Provident Funds Scheme, 1952.
(2.) THE proceeding was initiated by issuing a notice dated December 5/19, 2008 (WP p.35). With the notice details of the delay were provided to the employer. Amounts proposed to be levied were also mentioned in the notice. An order under s.7A of the Act had been passed on December 30, 2005(WP p.28) determining the amount due from the employer that did not deposit contributions, etc. payable for the period April 2003 - October 2005. Previously a proceeding under s.14B of the Act had been initiated by issuing a notice dated May 30, 2003 (WP p.22) proposing to levy damages for delay in depositing contributions, etc. payable for the period November 1997 - February 2001. By an order dated July 1, 2003 (WP p.23) damages were levied after hearing the authorised representative of the employer. The employer accepted the order and complied therewith.
(3.) THE proceeding initiated by the notice dated December 5/19, 2008 was taken up for hearing on December 29, 2008 when the authorised representative of the employer submitted that the employer had already paid damages for delay in depositing contributions, etc. payable for certain period mentioned in the notice. Taking cognizance of the submission the APFC directed the department to examine the matter.;