D. N. Patel, J. - (1.) This Letters Patent Appeal has been preferred by the appellant (original petitioner) whose writ petition being W.P.(C) No.785 of 2007 was dismissed by the learned Single Judge vide judgment and order dated 8th August, 2012 and hence, the appellant (original petitioner) has preferred the present Letters Patent Appeal.
(2.) This Letters Patent Appeal has been preferred for the following reliefs:- "(a) For quashing the order No. S.R.O./JSR/PD Cell/JH/4710/06/302 dated 16.11.06 issued under the signature of the respondent no.2 i.e. Regional Provident Fund Commissioner, whereby and whereunder the said respondent without giving proper opportunity of hearing, has assessed the damages U/S:14-B of the Employee Provident Fund and Misc. Provision Act, 1952. (b) For quashing the further order No. JH/S.R.O./JSR/4710/PDCell/06/390 dated 11.01.07 issued under the signature of the respondent no.2, whereby and whereunder the said respondent has in most arbitrary and illegal manner rejected the review petition of the petitioner on the ground that when the order U/S:14-B has already been passed, the same cannot be re-opened, whereas there is specific provision under Section-7B of the E.P.F. & M.P. Act for review. (c) For quashing the order dated 14.12.06 issued under the signature of respondent no.2 u/s 8F of the E.P.F. & M.P. Act whereby and whereunder the said respondent has directed the banker of the petitioner to remit/transfer the alleged amount from the account of the petitioner. (d) For commanding upon the respondents to consider the case of the petitioner afresh and pass necessary order considering the facts and circumstances of the case. (e) for commanding upon the respondents not to take any coercive action in the light of orders dated 16.11.06 and 11.01.07 which has been passed in a most arbitrary and mechanical manner without observing the relevant provisions of the E.P.F. & M.P. Act, 1952."
(3.) Learned counsel appearing for the respondents has argued out the case at length and submitted that there is a delay in payment of the provident fund amount and hence proceedings were initiated under Section 14-B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (for short hereinafter referred to as 'the Act, 1952) which is for penalty upon the delayed payment.;