under sub-section (2) of section 6A ;]
(l) "Scheme" means the Employees Provident Fund Scheme framed
under section 5 ;
(7Q) Interest payable ... section (2A) of section 14 and shall be punishable with the
penalties provided in that sub-section.
By reading the provisions contained in Section 7Q
pertinent to mention
that both the order under Section 14B and Demand Notice under
section 7Q was received in the Office of the Appellant ... terms on affirmation stated both the order
under Section 14B and the demand notice under Section 7Q of the
Employees' Provident Funds and Miscellaneous
under sub-section (2) of section 6A ;]
(l) "Scheme" means the Employees Provident Fund Scheme framed
under section 5 ;
(7Q) Interest payable ... section (2A) of section 14 and shall be punishable with the
penalties provided in that sub-section.
By reading the provisions contained in Section 7Q
dated
29.08.2024 was passed under Section 14B of
the Act and a separate order also dated
29.08.2024 under Section 7Q ... respect of the execution
of the order under Section 14B and interest
under Section 7Q of the EPF Act has been
issued.
13. Accordingly
impugned order being a composite order passed under
Section 14B read with Section 7Q of the 1952 Act, the
instant writ petition is not maintainable ... Section 14B provides for recovery of damages.
The object of levying damages under Section 14B and
charging interest under Section 7Q is different. An
order
respondent no. 1 levying damages and
charging interest under Section 14B and Section 7Q of the said Act, for
the periods from 08/1995 ... from 07/2011 to 08/2011 - damages u/s 14B Rs.
23,334/ and interest u/s 7Q Rs. 56,003/- totaling
petitioner is that in a
proceeding under Section 7A of the Act, an order under
Section 7Q has been passed. It is submitted that ... other provisions contained therein including sub-
9
section (1) of Section 11 and Sections 7-A, 7-Q, 14-b
and 15(2) which provide
Hence an assessed amount U/S 7A is
considered as dues for the purpose of charging dues
U/S 7Q of the Act from ... assessing the dues under Section 7A was issued, which were
duly remitted.
(iv) Assessment of interest under Section 7Q of the Act was made
dated
17.02.2025 was passed under Section 14B of
the Act and a separate order also dated
17.02.2025 under Section 7Q ... respect of the execution
of the order under Section 14B and interest
under Section 7Q of the EPF Act has been
issued.
14. Accordingly
this order the provident fund authority has claimed
interest passed under Section 7Q of the Employees'
Provident Funds and Miscellaneous Provisions ... account of delayed deposit. This order passed
under Section 7Q of the 1952 Act is not an appealable
one under Section
