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
although an order under section 14B of the said Act is
appealable under section 7I thereof, an order under section
7Q of the said ... Statute, no appeal
under section 7I of the said Act is available against an order
passed under section 7Q thereof. However, if the order 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
issued for levy of damages under Section
14B of the Act and for levying interest under Section 7Q of the Act were not
issued ... appear for hearing u/s 14B of the
EPF and MP act. 1952 (and order for Payment of
interest u/s 7Q) for related remittance
remit the contribution under Section 7A of the Act in time.
As a result, interest under Section 7Q as well as damages under Section ... appeal without reference to
limitation.
4.As regards liability under Section 7Q of the Act, it is well settled that
no appeal will lie. Liability
from
the petitioners, on account of determination purportedly
made under Section 7Q of the said Act is mala fide
contrary to the order passed ... respondents in
recovering the interest by determining the same under
Section 7Q of the said Act, cannot be questioned. While
drawing attention of this
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
remit the contribution under Section 7A of the Act in time.
As a result, interest under Section 7Q as well as damages under Section ... Section 14(B) of the Act
is filed, the Tribunal will entertain the appeal without reference to limitation.
4.As regards liability under Section 7Q
amount of Rs.2,03,015/- under section 14B
and Rs.1,62,456/- under section 7Q . The findings under
section 14B are appealable under ... dues determined under section
14B . Since the petitioner had expressed willingness to
ward off the liability determined under section 7Q , the
order
