J.K.Biswas, J. - (1.) The writ petitioner is questioning the order of the EPF - Appellate Tribunal dated December 29, 2000 allowing the appeal of the second respondent against his order dated June 30, 2000 levying damages under section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
(2.) The second respondent is an establishment governed by provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Praying for exemption from the operation of certain schemes framed under that Act, it applied to the appropriate authority. During pendency of the application made in terms of section 17 of the Act. the component authority granted relaxation in terms of Provisions of the scheme.
(3.) When it was enjoying the benefits of relaxation, the Employees Pension Scheme, 1995 came into force with effect from November 16, 1995. In terms of provisions in para 39 of that scheme it applied for exemption. The application submitted on February 15, 1996. was forwarded to the appropriate authority, and for the purpose the petitioner made the requisite order on June 30, 1998.;