JUDGMENT

Arijit Pasayat, J.—Challenge in this appeal is to the judgment rendered by a Division Bench of the Punjab and Haryana High Court holding that the appellant was required to pay damages in terms of Section 14(B) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (in short the ‘Act’) amounting to Rs. 14,50,172/-.

2. Brief reference to the factual aspects would suffice:—

The appellant, an educational institution was affiliated to the Education Department to the Haryana Government. A scheme of contributory provident fund was in operation which was under the control and guidance of the Haryana Government and same was being applied to the appellant-institution. Under the said scheme of contributory provident fund it was mandated that an account shall be opened in the name of each subscriber in a Cooperative Bank approved by the Registrar, Co-operative Societies, Haryana. Appellant transferred its affiliation to Central Board of Secondary Education (in short ‘CBSE’) in April, 1984 after obtaining no objection certificate from the State Government. As per C.B.S.E. bye-laws, appellant was required to follow the State Government Rules regarding salary and service co