certificate and
the order with respect to damages under Section
14B and interest under Section 7Q of the EPF Act,
amounting ... order imposing
damages of ₹10,98,614/- under Section 14B and
interest under Section 7Q deserves to be quashed
and set aside
Appellate Tribunal under Section 7I read
with Section 7L of 'the Act, 1952', in reducing the damages under
Section 14B to the extent ... unamended para-32A were inclusive of the
interest under Section 7Q of the Employees' Provident Funds Scheme,
1952 (hereinafter referred
deposited the entire amount of provident fund under Section 7A and interest levied under Section 7Q of the Act, the respondent is not justified ... aforesaid amounts assessed under Section 7A, the Assistant Commissioner also quantified the amount of interest payable under Section 7Q for the period from July
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
consequence of setting aside of the impugned
orders under section 14 B and section 7Q of the Act,
the respondent no.1 may be directed ... issued a further summons to appear for hearing
under Section 14B read with Section 7Q of the Act for
payment of interest for the period
requested for instalments and
thereafter paid the entire dues under Section 7Q of the
Act.
2.5 On 25.11.2022, the petitioner filed an appeal before
respondent ... appeal and
the ongoing monthly payments of Rs. 5.00 lakh towards
Section 7Q dues, the bank account was de-freezed.
Ultimately, on 21.02.2024 the entire
Office, Vadodara passed order for levy of damages under section
14B and interest under section 7Q of the Employees' Provident
Fund and Miscellaneous Provisions ... principal employer earlier paid the damages under
section 14B and interest u/s 7Q . However, as the principal
employer establishment M/s. Kemrock Industries
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 Commissioner, Rajkot directing the
petitioner to deposit interest under Section 7Q of the Act;
(D) Pending the admission, hearing and final disposal ... damages in respect of Section 14B of the
Act. Hence, the question of recovery of interest under Section 7Q of
the Act would not arise
appear in person and explain
as to why proceedings under Section 14B and Section 7Q
of the Act should not be initiated against them ... respondents
have passed the impugned order dated 27.09.2019 under
Section 14B and Section 7Q of the Act which is arbitrary
and deserves
