JUDGMENT

Rajendra Babu, J.-A notice dated December 30, 1986 was served upon the appellant to show cause why damages under Section 14-B of the Employees Provident Funds and Misc. Provisions Act, 1952 (hereinafter referred to as the Act ) for period from July 1976 to June 1980 be imposed upon the appellant. On March 13, 1987 an order was made by the respondent imposing damages to the extent of Rs. 88,731.25 on account of belated deposit of the amount towards the provident fund. The appellant claimed that delay in depositing the amount in certain cases is only for a few days; that even so the respondent had assessed the damages in most of the cases at 100% and that the actual loss suffered by the respondent is only to the extent of Rs. 664/-. Challenging the order dated March 13, 1987 the appellant filed a writ petition in the High Court contending that the order is not in accordance with the instructions issued on November 3, 1982; that the order has been passed at a very belated stage inasmuch as for the period ending in July 1976 the notice has been issued in the year 1987; that para 32(A) was inserted into the scheme after the amendment of the Act as under :

Period of Default