JUDGMENT

1. The present Writ Petition is filed aggrieved by the orders dtd. 13/7/2022 of the 3rd respondent (i) levying penal damages under Sec. 14 (B) and (ii) levying penal interest under Sec. 7 (Q) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, (for short 'the Act') on the petitioner, an establishment covered under the provisions of the said Act.

2. Mr.M.V.K.Murthy, learned counsel representing the counsel for the petitioner made detailed submissions with reference to the provisions of the Act. He submits that the determination of penal damages and levy of interest thereon was not preceded by appropriate show cause notices, therefore, the impugned orders are not sustainable in law. Referring to the summons dtd. 6/1/2022 (Ex.P10) issued to the petitioner, learned counsel submits that it cannot be treated as a show cause notice, but an intimation to produce the information/ material. He also submits that the summons were issued by one Officer, whereas the impugned proceedings / orders were passed by another Officer. Learned counsel submits that Sec. 7A of the Act empowers the competent authority to determine the contributions / amount of monies due from th