Ram Mohan Reddy, J.

1. Petitioner aggrieved by the order dated 19.5.2004 of the Regional Provident Fund Commissioner, determining Rs. 91,54,160/- as damages under Section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short the EPF Act) preferred W.P. No. 14338 of 2005 whence a learned Single Judge by order dated 17.8.2007 - Annexure-B while quashing the endorsement dated 31.1.2005 of the Regional Provident Fund Commissioner, remitted the proceeding to the Central Board of Trustees, Employees' Provident Fund Organization, for re-consideration and until such time directed the Regional Provident Fund Commissioner not to precipitate any matter pursuant to the order dated 19.5.2004. The Central Board of Trustees rejected the petitioner's request for waiver of damages, in the light of the legal and factual position by letter dated 1.9.2008 - Annexure-C. Petitioner carried orders of the Central Board of Trustees and the Regional Provident Fund Commissioner in ATA No. 861(6) of 2008 before the Employees Provident Funds Appellate Tribunal, which dismissed the appeal by order dated 12.1.2009 on the premise that Section 7-I of the Act was inapplica