- (1.) The instant writ petition is directed against the order dated 29th April, 2005 passed by the Presiding Officer, Employees Provident Fund Appellate Tribunal, New Delhi in ATA No. 461(15) of 2000 which was preferred by Darjeeling Dooars Plantations (Tea) Limited, Mechpara Tea Garden, against the order passed by the Regional Provident Fund Commissioner, Jalpaiguri in a proceeding under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952.
(2.) It is contended that the Respondent No. 1 is an establishment covered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952 and a Code number was allotted to the said establishment vide Code No. WB/871. That the said establishment covered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952 as per provision of Sections 6, 6A and 6C of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 read with para 38 of Employees Provident Fund Scheme, 1952, para 3 of Employees Pension Scheme, 1995, para 9 of Employees Family Pension Scheme, 1971 and para 8 of the Employees Deposit Linked Insurance Scheme, 1976 the employer of the said establishment was required to remit the contributions payable under the said Act and the Scheme framed therein within 15 days of the close of every month but inspite of such specific provisions stipulated in the said Act read with the aforesaid Scheme, the employer of the said establishment did not remit the contributions payable towards Employees Provident Fund, Employees Pension and Employees Deposit Linked Insurance Fund and also the administrative charges/inspection charges for the period of March, 1982 to September, 1990 and also from November, 1990 to April, 1995 as per amended paragraph 26 of the Employees Provident Fund Scheme, 1952 within the due date as specified in para 38 of the Employees Provident Fund Scheme, 1952, para 3 of the Employees Pension Scheme, 1995, para 9 of the Employees Family Pension Scheme, 1971, para 8 of the Employees Deposit Linked Insurance Scheme, 1976 and, accordingly, an enquiry was held and it was confirmed that the said establishment did not remit the liabilities as stated above for the period of March, 1982 to September, 1990 and also from November, 1990 to April, 1995 amended para 26 of the Employees Provident Fund Scheme, 1952.
(3.) Since the employer of the said establishment made default in the payment of said contribution to the Employees Provident Fund, Employees Pension Fund and Insurance Fund or the accumulation required to be transferred by them under Sub-section 2 of Section 15 and Sub-section 5 of Section 17 of the payment of any charges payable under any other provisions of the said Act or any Scheme or Insurance Scheme, the Regional Provident Fund Commissioner, under the power conferred on him vide Notification No. S0545(E) dated 17.10.2003 as amended by S.O. No. 2793 dated 18.6.1982 by which he was authorized to recover by way of penalty such damages not exceeding the amount in arrears at the rate as specified in para 32A of the Employees Provident Fund Scheme, 1952, para 5 of the Employees Pension Scheme, 1995, para 10A of the Employees Family Pension Scheme, 1971 amd para 8A of the Employees Deposit Linked Insurance Scheme, 1976 accordingly, the Regional Provident Fund Commissioner, Jalpaiguri, initiated a proceedings under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 against the Respondent No. 1 for recovery of liability by way of penalty and such damages not exceeding the amount of arrears as specified in para 32A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 and accordingly the petitioner issued notice being DAM/SRO/JPG/WB/32871/2000/ 881 dated 24.1.2000 upon the Respondent No. 1 for giving the Respondent No.1, a reasonable opportunity of hearing as per provision of the proviso of Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952.;