payments showing the amount of levying
damages under Section 14-B and interest under Section 7Q of the
Act.
3. As observed vide the said ... both damages under Section 14 B
and interest under Section 7Q of the said enactment read with para
W.P.(C) 8053/2017 Page
Section 14B of the
Act is to be deposited or an amount of `2,91,656/- due per order dated
13.01.2017 under Section 7Q ... since Section 7(I) of the
Act did not provide for an appeal against the orders under Section 7Q ,
Sections
payment of contribution, damages were levied under Section 14-B and interest under Section 7Q representing Rs.82,046/- and Rs.29,568/- respectively ... stated that if there is belated remittance, damages under Section 14B and interest under Section 7Q of the Employees Provident Fund and Miscellaneous Provisions Fund
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
interest and
damages in accordance with the provisions
contained under Section 7Q and Section 14B of the
Act. He further submitted that the company
preferred ... orders
under Section 7Q and Section 14B came to be
passed.
10. Thus, the consequences in accordance with
section 7Q and/or section 14B should
rate of 12% per annum on the arrears under Section 7Q of the said Act. This is an order dated 16.12.2003 bearing ... interest is concerned, as would be evident from the extracted Section 7Q of the said Act, the Statute itself provides for levy of simple interest
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
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
Section 14B of the
Employees' Provident Fund and Miscellaneous
Provisions Act, 1952 as well as the order dated
December 18, 2016 under Section 7Q ... order passed under Section 14B of the said Act is
not entertained.
So far as the order under Section 7Q of the said
proceed with the same.
So far as the order under Section 7Q is concerned, I
am of the view that the petitioners have been able ... unconditional stay of the
operation of the order under Section 7Q of the said Act for
a period of three weeks. The petitioner says that
