- (1.) CHALLENGE in this petition is for quashing the order dated 31.1.1992 (Annexure P -2) passed by the respondent -Regional Provident Fund Commissioner, Haryana, whereby, while exercising powers under Section 14B of the Provident Fund Act, he has ordered that Rs. 1,72,749/ - be recovered as damages from the petitioner company on account of default of deposit of employees' provident funds for the period June 1987 to August 1988 (employer's share), January 1989 to February 1990, March 1990 to April 1990 (A/c -I & X employees' share), June (both shares) and July 1990 to February 1991 (A/c -I & X employees' share). Notice was issued to the petitioner employer on 1.1.1992 show cause as to why damages under Section 3(ii) of the Gazette of India dated 17.10.1973 be not recovered from him. In reply, he took the stand that the provident fund dues could not be deposited due to lack of adequate funds and late realization the money from other parties. This argument of the petitioner was rejected as late deposit of provident fund was absolute legal obligation of the employer. Even though, who were incurring losses, were directed to pay the provident funds within the stipulated time. The petitioner had failed to deposit the employees' share of contribution deducted from the wages of workmen, which was money interested for deposited into statutory funds. The unit of the petitioner had not closed down and was managing its business despite financial difficulties. Reference has been made to a judgment Ghazanfar Ali Khan etc. v. State of U.P. And others, 1982 AIR(All) 201 and the judgment of the Hon'ble Supreme Court in Organo Chemical Industries v. Union of India, 1979 AIR(SC) 1803.
(2.) AFTER going through the order (Annexure P -2) it transpires that the total provident fund contributions, which were to be paid by the petitioner was Rs. 1,41,752/ - and the employees' provident fund contributions was Rs. 20,366/ -. The order seeking recovery of this total amount as damages does nor require any interference as the order has been passed after due notice and in accordance with law. The petition is dismissed.;