JUDGMENT

G.NARENDAR, J. - Heard the learned counsel for the petitioner.

2. Petitioner is before this Court being aggrieved by the order dtd. 14/9/2020 rendered in EPF No.34/2018. Primarily, the writ petition is vitiated by delay and laches. The order impugned is dtd. 14/9/2020 and the writ petition impugning the same is filed into this Court on 25/5/2023 i.e. after a passage of nearly three years. Be that as it may, we have also examined the impugned order on merits. It is the contention of the petitioner that the damages have been calculated in terms of Para 32A of The Employees' Provident Funds Scheme, 1952 (for short 'EPF Scheme, 1952'), which reads as under:-

"[32A. Recovery of damages for default in payment of any contribution:- [(1) Where a employer makes default in the payment of any contribution to the Fund, or in the transfer of accumulations required to be transferred by him under sub-sec. (2) of Sec. 15 or sub-sec. (5) of Sec. 17 of the Act or in the payment of any charges payable under any other provisions of the Act or the Scheme or under any of the conditions specified under Sec. 17 of the Act, the Central Provident Fund Commissioner or such officer as may be authorise