JUDGMENT

The appellant-company filed a writ petition before the High Court challenging the order dated 7th October, 1982, passed by the Regional Provident Fund Commissioner (the Commissioner) levying damages of Rs. 1,01,089.50 u/S. 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act) for delay in payment of the inspection charges payable u/S. 17(3-A)(a) of the Act.

2. The Employees Deposit Linked Insurance Scheme, 1976 (the Scheme) framed under S. 6C of the Act came into effect from 1st August, 1976. On 13th September, 1976, the appellant-company made an application to the Central Government under S. 17 of the Act for exemption of their establishment from the said Scheme. Eventually, the Central Government granted the exemption by its Notification dated 10th December, 1982. The Notification stated that the exemption was granted for 3 years. The Notification did not state as to from which date the exemption was granted and from which date, therefore, the period of 3 years was to be calculated.

3. Pending the application before the Central Government, the appellant-company had filed an application before the Commissioner under