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
assessed under Section 8 of the Act and Section 14B of the Act provides
imposition of damages, while Section 7Q of the Act provides ... imposing damages as well as
interest on delayed payment under Section 14B and Section 7Q of the Act,
respectively. This Court therefore need not detain
impugned order being a composite order passed under
Section 14B read with Section 7Q of the 1952 Act, the
instant writ petition is not maintainable ... Section 14B provides for recovery of damages.
The object of levying damages under Section 14B and
charging interest under Section 7Q is different. An
order
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
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
Section 14-B of the Act in No.CB/TRY/EPF/PDC/C 32/17331/2019-20 dated
26.09.2019 and the order under Section 7Q ... Section 14-B of the Act in
No.CB/TRY/14B Proc/C32/17331/2021 dated 17.01.2021 and the order
under Section 7Q
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
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
respondent under
Section 14-B in No.TN/RO/MDU/29122/PDC/SPL/14B/2019 dated
09.12.2019 and under Section 7Q in No.TN/00RO ... respondent under
Section 14-B in No.TN/RO/MDU/29122/PDC/SPL/14B/2020 dated
20.03.2020 and under Section 7Q
