appellant, before the Writ Court, challenged the orders
issued under Sections 14B and Section 7Q of the
Employees' Provident Funds and Miscellaneous
Provisions ... cannot be any contention raised against the
recovery under Section 17B. Interest under Section 7Q
is compensatory in nature and takes in the interest
component
respect
to the damages levied as per Section 14B and
the interest levied as per Section 7Q of the
Employees' Provident Funds and Miscellaneous ... Section 14B damages are
concerned. With respect to Ext.P8 demand made
of Section 7Q , it is to be noticed that the
interest levied
natural
justice.
2. The learned Counsel for the respondent submits
that Section 7Q interest is automatic and there is not even ... normally, this
Court would not have interfered with the same, since Section 7Q
makes it automatic; on delay being occassioned. In the present
case
damages under Section 14B amounting
W.P.(C)No.5747 of 2012 -:2:-
to Rs.5,59,590/- and interest under Section 7Q amounting ... delay caused
which is levied under Section 14B and interest is automatic under
Section 7Q .
4. The reliance placed by the counsel on the decision
produced at Ext.P1 for
damages under Section 14B as also interest under Section 7Q of the
Employees Provident Fund and Miscellaneous Provisions ... applicable only on
the petitioner satisfying the amount due as per Section 7Q of the Act.
Petitioner is also granted two months' time
against Ext.P1 and P1(a) orders passed under Section 14B
and Section 7Q of the Employees' Provident Fund and
Miscellaneous Provisions ... indicated in
Ext.P2, challenging both the orders under Section 14B and
Section 7Q . The petitioner contends that since there is no
Presiding Officer
petitioner is aggrieved with Ext.P16 order
under Section 7Q of the Employees' Provident Funds
and Miscellaneous Provisions Act, 1952 (for brevity ... Fund Commissioner and others - AIR
2014 295, wherein the provision under Section 7Q has
been interpreted and the Hon'ble Supreme Court found
that
brevity, 'EPF & MP Act') and interest levied
under Section 7Q of the EPF & MP Act. The orders were
respectively dated ... order passed under Ext.P3 being an order
under Section 7Q of the Act, the Hon'ble Supreme Court in
M/s. Arcot
against Ext.P1 and P1(a) orders passed under Section 14B
and Section 7Q of the Employees' Provident Fund and
Miscellaneous Provisions ... indicated in
Ext.P2, challenging both the orders under Section 14B and
Section 7Q . The petitioner contends that since there is no
Presiding Officer
concerned with Exhibits P2 and P3
orders passed, respectively under Section 7Q and Section 14B
of the Employees' Provident Funds and Miscellaneous Provisions ... alertly point out that Exhibit
P2 is an order passed under Section 7Q , where there can be no
appeal filed. Payment of interest on amounts
