Pinaki Chandra Ghose, J. - (1.) This appeal is directed against an Order passed by the Hon'ble First Court on April 13, 2006 whereby His Lordship was pleaded to allow the writ petition setting aside the impugned order issued by the Authorities dated June 9, 2004 passed by the Regional Provident Fund Commissioner-II, Sikkim and Andaman Nicohar Islands determining the damages under section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the said Act') on account of delayed payment of the companies dues for various periods between October, 1999 to October, 2000 and further from November, 2000 to July, 2002. The respondent company challenged the legality and validity of the said Order passed by the said Commissioner dated 9th July, 2004.
(2.) It appears from the facts that by a notification dated November 23, 1967, the Central Government in exercise of its power under section 17(1)(a) of the said Act granted exemption to the company subject to the provisions specified in Schedule II annexed to the said notification and by virtue of the said exemption the provisions of the said Act framed under section 5 of the said Act is not applicable in respect of the writ petitioner.
(3.) Admittedly, the company framed a scheme and created a trust and appointed a Board of Trustees from the Management of the said Trust Fund. Admittedly the company was and is enjoying the said exemption. It is also admitted fact that the company could not pay its provident fund dues as stated hereinabove within the due date.;