section (3), or sub-section (4), of section
1 , or section 3 , or sub-section (1) of section 7A, or section
7B except an order ... application for review
referred to in sub-section (5) thereof, or section 7C, or
section 14B, may prefer an appeal to a Tribunal against
such
Chaitanya Joshi referred
to and relied upon the provisions of Sections
7Q for levy of interest and 14B for levy of
penal damages upon ... 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
however, did not allow the remaining
claim of EPFO under section 14B and section 7Q
of the PF Act.
13. The Official Liquidator has therefore ... hearing to the EPFO to
justify the claim under section 14B and section
7Q of the PF Act and thereafter file further
report after hearing
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
petitioner was asked to show case as to why penalty
under Section 7Q of the Act as well as damages under
Section ... Section 14B of the Act and by an
interim order passed on the same date levying interest
under Section 7Q
govern the assessment,
which included the element of interest under
Section 7Q of the Act prevail and from
26.09.2008 onwards the damages and interest ... basis of earlier
table, which included element of interest
under Section 7Q of the Act.
8. Admittedly respondent passed impugned
order not on the basis
damages should not be levied for the belated remittance, under Sections 7Q and 14B of the Employees' Provident Funds and Miscellaneous Provisions ... interest, under Section 7Q of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and Rs.14,96,868/-, as damages, under Section
Kochi levying the sum of
Rs.17,236/- as interest under section 7Q of the Act for delayed
payment of contribution to the Employees Provident ... Section 14B
of the Act. The delay in remitting the dues after 20th of the
month will attract the interest under Section 7Q and penal
first respondent
imposing the liability of damages under Section 14 and interest under
Section 7Q of the Employees Provident Fund and Miscellaneous Provisions ... case of default in respect of the amount under Section 7Q . The process of
WP(C) NO. 9325 OF 2022
4
virtual hearing was initiated
under Section 7Q of the EPF Act and the
damages amounting to Rs.16,62,485/- and Rs.29,85,365/- under Section ... respondent has passed the impugned orders, dated 16.02.2021 and
09.03.2021 under Section 7Q of the EPF Act, imposing interest amount
