JUDGMENT

RAY, C. J.:—This appeal by special leave turns on the question whether the Coal Mines Provident Fund Commissioner is to hear an employer before making an order requiring the employer to pay damages under S. 10-F of the Coal Mines Provident Fund and Bonus Schemes Act, 1948 (hereinafter referred to as the Act).

2. The employer being the respondent to this appeal was directed by a letter dated 3/4 January, 1969 to pay provident fund contributions amounting to Rs. 5,821.21 for the months of July to September, 1968 and damage at the rate of 25 percent on the above dues amounting to Rs. 1,455.30. The employer was required to pay damages under the provisions of Section 10-F of the Act.

3. The employer filed an objection explaining the circumstances under which there was delay in the payment of provident fund contribution. The employer prayed that damages might not be imposed at the rate of 25 per cent for the delay in payment. The employer paid the provident fund contributions. The employer was informed that damages charged on the delayed payments of provident fund contribution could not be waived.

4. The employer thereafter filed an application in the High Court for an 677 order th