Gokal Chand Mital, J. - (1.) The petitioner claims to be a sick unit in order to claim concession in the levy of damages. This matter was raised by the petitioner concern in their representation Annexure P-7.
(2.) A reading of the order of the Regional Provident Fund Commissioner Annexure P 8) shows that he did not consider the facts of the case to find out whether the petitioner was a sick unit or not for the purposes of concessional rate of damages in vie w of the following view taken by him ; "The Government has clarified that the decision of levy damages at a concessional rate of 12-1/2% p a to sick establishment would apply only to those industrial companies which have been declared as sick under section 16 of the Sick Industrial Companies (Special Provisions) Act, 1985 and in respect of which a scheme of Rehabilitation has been approved by the Board set up under the said Act"
(3.) The learned counsel for the petitioner urges that it is not the requirement of law that the industrial concern should be declared as sick under the aforesaid Act. To this argument Shri Dewan appearing for the Regional Provident Fund Commissioner has no answer.;