JUDGMENT :

Rastogi, J.

1. The instant appeals are directed against the common judgment and order dated 26th October, 2009 passed by the Division Bench of the High Court of Karnataka at Bangalore.

2. That while setting aside the judgment of the learned Single Judge dated 3rd February, 2009, it was observed that once the employer has failed to deposit the contribution of EPF or committed default as mandated under the provisions of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 (hereinafter referred to as the “Act 1952”), having failed to do so after determination under Section 7A by the competent authority, levy of damages is a sine qua non and upheld the order for recovery of damages in the proceedings initiated under Section 14B of the Act 1952.

3. The undisputed facts culled out from the record are that the establishment of the appellant(s) is covered under the provisions of the Act 1952. On 31st December, 1974, under Code no.KN/8573 under scheduled head “Fruit Orchards”, the appellant(s) failed to comply with the provisions of Act 1952 from 1st January, 1975 to 31st October, 1988. For non-compliance of the mandate of Act 1952, proceedings were initiated under Secti