challenge the order passed under Section
14B, no such remedy is offered to an order passed under Section 7Q
demanding interest. This, according ... damages and interest pursuant to
amendment of Section 14B and the introduction of section 7Q was
considered by a Division Bench of this Court
other provisions contained therein including
sub-section (1) of Section 11 and Sections 7A, 7Q, 14B and 15(2)
which provide for determination ... amount determined under Section
7A or the contribution payable under Section 8 . If interest payable by
the employer under Section 7Q and damages leviable under
Regional Provident Fund Commissioner (hereinafter 'RPFC')
under Section 7Q of the Employees' Provident Fund and Miscellaneous
Provisions Act, 1952 (hereinafter ... given before passing an order
under Section 14B. Though interest under Section 7Q is fixed in the EPF Act
at 12% per annum, there could
respondent is liable to pay damages under
Section 14B and interest under Section 7Q of the Act in view of the
provisions of Section ... Therefore, the defaulter becomes liable to pay
damages under Section 14B and interest under
Section 7Q at the rate of 17 per cent per annum
cause as to why damages as envisaged by Section 14B
and interest as envisaged by Section 7Q of the EPF Act should not
be recovered ... challenging the order imposing penalty under Section 14B
of the EPF Act, before the appropriate forum. Section 7Q of the
EPF Act unequivocally lays down
realising the money due and payable by the petitioner under
Section 14B and Section 7Q of the above said Act.
5. The learned counsel ... seen that on 31.10.2018 two orders were passed under Section
14B and Section 7Q of the said Act, independently, for the period 04/2016
appears that notice has been issued in exercise
of the powers u/s. 7Q and 14B together under the
same summon ... damages and interest though
separate orders came to be passed u/s. 7Q and
14B on the basis of same notice, same
proceedings
notice in July-2016 proposing
levy of interest and damages under Section 7Q and Section 14B of the
' Employees Provident Funds Act and Miscellaneous ... conduct. He would also point out that the liability under Section 7Q of
the Act cannot be questioned. He wanted this Court to dismiss this
Provident Fund and
Miscellaneous Provisions Act, 1952 , proceedings were initiated under Section 7Q of
the Act to realise interest for the default in paying contributions ... respondents.
4. Ext.P2 is an order passed under Section 7Q of the EPF Act. The
petitioner has no case that the principles
imposition of damages as envisaged under Section 14B
of the EPF Act and interest under Section 7Q of the Act. Against the order
passed under ... order dated
9.12.2019 as per which interest has been levied under Section 7Q of the
EPF Act for belated remittances for the period from
