LAWS(MAD)-2012-4-187

ASSISTANT PROVIDENT FUND COMMISSIONER Vs. EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL

Decided On April 16, 2012
ASSISTANT PROVIDENT FUND COMMISSIONER Appellant
V/S
EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL Respondents

JUDGEMENT

(1.) THE petitioner in W.P.(MD) No.14440 of 2010 is a Mill, which has suffered an order under Section 14(b) of the E.P.F. Act for payment of damages for belated payment of the contribution under the E.P.F. Act (Shortly 'the Act'). The petitioner Mill preferred appeal against the order dated 09.06.2006 levying them damages to the Tribunal. The Tribunal, by the order dated 22.05.20090 reduced the damages by directing the authorities to collect damages at the rate of 5%, while the department levied 25%. The order of the appellate authority dated 22.05.2009 is challenged by the petitioner Mill in W.P.(MD) No.14440 of 2010. The order is also questioned by the department in the present writ petition.

(2.) HEARD both sides.

(3.) THE learned counsel for the Mill submits that Section 7(L) of the Act grants power to the Tribunal to confirm, modify or annul the order by giving reasons. The learned counsel submits that Section 7(L) read with para 32(a) of the Employees Provident Fund scheme makes it clear that the Tribunal is entitled to reduce the damages in appropriate cases. The learned counsel has also relied on the decision of Division Bench of this Court in 1998(2) LLN 37 (Hindustan Times Ltd., V. Union of India) and also a Division Bench of Orissa High Court in 1998(II) LLJ 226 (Bhubaneswar City Distribution Division and Union of India and Another).