provided under Section 14B to award damages for delayed payment, which is also inclusive of interest, the provision under Section 7Q ... extract the provisions of Section 7Q and Section 14B of the Act which reads as under:
Section 7Q Interest payable by the employer:
The employer
employer is
liable to pay the interest as stipulated under Section 7Q of the Act.
However, Section 14B of the Act apart from the levy ... jeopardy, as the interest is levied for the same period
under Section 7Q of the Act. However, a judicial discretion is vested
with the Commissioner
damages. Section 14B of EPF Act was
meant to impose penalty on erring employers whereas
payment of interest under Section 7Q of EPF Act compensate ... said Sections also do not provide
20
that before collecting the interest, the concerned employer
has to be heard. Section 7Q is also pertaining
notice would
reveal that the petitioner-Authority has not only invoked
Section 7Q of the Act to impose interest on the arrears ... further proceeded to impose interest even under
Section 14B of the Act. Section 7Q of the Act reads as
under
passed by
the Respondent herein ("Annexure B") under section 7Q
of the Employees' Provident Fund and Miscellaneous
Provisions Act, 1952, until ... under Section 14B of the Act and a sum
of `15,88,027/- under Section 7Q of the Act. It is the further case
section 14B of the
Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 [for short 'Act'] and penal interest
under section 7Q ... being the penal damages
under section 14B of the Act and penal interest under
section 7Q of the Act by order dated 28.10.2009,
subject matter
petitioner
submits that order at Annexure-J is passed under Section
7Q of the Employees Provident Funds and Miscellaneous
Provisions Act, 1952 (hereinafter referred ... under
-3-
NC: 2025:KHC:7185
WP No. 8644 of 2016
Section 7Q of the Act, 1952, as such, the order is
unsustainable.
4. Learned
7Q/
1405788/ 2022.23/363 PASSED BY THE R1 UNDER SECTION
7Q OF THE ACT VIDE ANNEXRUE-P AND GRANT AN INTERIM
ORDER TO STAY ... 7Q/1405788/2022.23/363 PASSED UNDER
SECTION 7Q ACT BY THE R1 VIDE ANNEXURE-P UNTIL
DISPOSAL OF THE ABOVE WRIT PETITION.
THIS PETITION
SIMPLE INTEREST AT THE RATE OF TWELVE
PERCENT IN ACCORDANCE WITH SECTION 7Q OF THE EMPLOYEES
PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ... from the employees. Section 7G states the salary and
allowances and other terms and conditions of the presiding
officer. Section 7Q is the interest payable
SIMPLE INTEREST AT THE RATE OF TWELVE
PERCENT IN ACCORDANCE WITH SECTION 7Q OF THE EMPLOYEES
PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ... from the employees. Section 7G states the salary and
allowances and other terms and conditions of the presiding
officer. Section 7Q is the interest payable
