- (1.) The petitioners have challenged the legality and/or validity of the order dated 9th June, 2004 passed by the Regional Provident Fund Commissioner- (II), West Bengal, Sikkim and Andaman & Nicobar Islands determining damages under Section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 on account of delayed payment of the petitioner's dues for various periods between Octobe: 1999 to October 2000 and from November 2000 to July 2002.
(2.) Admittedly by a Notification dated 23rd December, 1967, the Central Government in exercise of the powers under Section 17(1)(a) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act) granted exemption to the said Company subject to the conditions specified in Schedule-II annexed to the said Notification. By virtue of the said exemption, the provisions of the Employees' Provident Fund Scheme, 1952 framed under Section 5 of the said Act does not apply to the petitioners' company which framed a scheme creating a trust, and a Board of Trustees for management of the Trust Fund. It is also an admitted position that the petitioners company is still enjoying the said exemption.
(3.) Admittedly, the petitioners'-company could not pay its provident fund dues for various periods during October 1999 to October 2000 and from November 2000 to July 2002 within due date.;