Section 14B.
13. Once the amount due by the employer is determined under Section
7A, the authority commences an inquiry under Section 7Q to determine ... 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
under Section 7A or any other
appealable order under Section 7I, for example an order under Section 14B,
would be appealable under Section 7I. Vehement ... 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
Regional Provident Fund Commissioner (hereinafter 'RPFC')
under Section 7Q of the Employees' Provident Fund and Miscellaneous
Provisions Act, 1952 (hereinafter ... given before passing an order
under Section 14B. Though interest under Section 7Q is fixed in the EPF Act
at 12% per annum, there could
which stated that
the Damages under Section 14B include
Damages and Interest chargeable under section
7Q of the Act. The said circular inter- alia
states ... period prior to
26.09.2008, damages under Section 14B of the said Act included interest
chargeable under Section 7Q of the said Act and consequently
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
Assistant Provident Fund Commissioner, Delhi
(hereinafter as 'APFC') under Section 7Q of the Employees' Provident
Fund & Miscellaneous Provisions Act, 1952 (hereinafter ... summons were received on 8th March, 2021 for hearing under
Section 7Q of the Act, for belated remittance made during the period 14th
September
said order, the levy of
interest and imposition of damages under Sections 7Q and 14B of the
Employees' Provident Funds and Miscellaneous Provisions ... been upheld by the CGIT.
4. Insofar as the order under Section 7Q of the Act is concerned, the
W.P.(C) 6630/2021 Page
damage u/s
14B and Rs. 04,46,756/- as interest u/s 7Q. The A/R
for the appellant appeared before the respondent ... State of Uttarakhand.
(iii) The interest amount which was levied under Section 7Q has
already been deposited by the Company.
(iv) The Company
hereinafter "Act"), being a composite order under
Section 14B and Section 7Q of the Act. Accordingly, the Petitioner ought to
be relegated ... appeal would be maintainable in respect of the interest
component under Section 7Q .
19. In Arcot Textiles Mills Ltd. (supra), the Supreme
Court was dealing
Court
Complex, Delhi (hereinafter "CGIT") upholding the demand under Section
7Q and Section 14B of the Employees' Provident Fund and Miscellaneous
Provisions ... under
Sections 7Q and Section 14B , which is already lying deposited with the
CGIT.
4. The advance copy of the present petition is stated
