(1.) This writ petition is in the second round of litigation in this Court by the petitioner, essentially on its grievance against recovery of damages under Section 14 -B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act'/ 'the Act of 1952').
(2.) Shorn of unnecessary details, the relevant background aspects of the matter are as follows:
(3.) Thus, an amount of Rs. 1,70,314/ - (Rupees one lakh seventy thousand three hundred and fourteen) was held recoverable from the petitioner towards interest under Section 7 -Q whereas an amount of Rs. 11,08,930/ - (Rupees eleven lakhs eight thousand nine hundred and thirty) was held recoverable from the petitioner as penal damages under Section 14 -B of the Act of 1952. The petitioner initially filed a petition seeking review of the aforesaid order dated 12.02.2007 that was rejected as not maintainable by the order dated 04.09.2008. It has been the case of the petitioner that after such rejection of the review petition, it had deposited an amount of Rs. 70,314/ - (Rupees seventy thousand three hundred and fourteen) on 27.10.2008 and another amount of Rs. 1,00,000/ - (Rupees one lakh) on 10.03.2009 towards the demand of interest under Section 7 -Q of the Act and therefore, nothing remained due towards interest. It is further the case of the petitioner that it had made part payment against the amount of damages that had not been duly accounted for. Coming to the aspect relating to part payment towards damages a little later, relevant it is to notice at this juncture that earlier, the grievance of the petitioner had been that on 19.03.2010, in a mechanical manner, the respondents served upon it an old notice dated 10.10.2007 demanding the entire amount payable under the order dated 12.02.2007, i.e, a sum of Rs. 1,70,314/ - under Section 7 -Q and a sum of Rs. 11,08,930/ - under Section 14 -B of the Act of 1952.