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
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
initiated recovery action for realisation of
the dues under Sec.7A principal dues, Sec.7Q interest and Sec.14B
damages for the period from March ... that the
remittance of the principal dues (covered by Sec.7A ) as also Sec.7Q
interest has been made by the petitioner company in accordance
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
amounts towards interest at the rate of 12% p.a.
under Section 7Q of the Act, and damages under Section ... these writ petitions is relating to
the levy of interest under Section 7Q . The petitioners raise a
contention that the damages under Section 14B themselves
this amendment, the legislature
brought in an additional Section also in the Act, namely,
Section 7Q , providing for imposition of interest for delay in
payment ... Section 14-B confining Section 14-B to the punitive part
alone, by making it clear in the amended Section that the
damages under Section
exercise of computation and shall also take action as provided under
Sections 7Q and 14B of the EPF Act.
4. Aggrieved by the said order ... production of a DD, its encashment or further steps under
Sections 7Q and 14B of the EPF Act. The question of making
payment towards deficiency
arises for consideration in this writ
petition is whether interest under Section 7Q of the Employees'
Provident Fund and Miscellaneous Provisions ... However, it is now faced with a demand for interest under Section
7Q of the Act on the ground that such interest was payable
damages under Section 14B and interest under Section 7Q of
the Act for which proceedings have been initiated under
Section 8F of the Act, that ... petitioner to pay the amounts levied under Section 14B of
the Act and Section 7Q of the Act and referred to in the
orders under
