JUDGMENT - Dr. B.P. SARAF, J.:---By this writ petition, the petitioners have challenged the order dated 5-11-1986 passed by the Regional Provident Fund Commissioner ("R.P.F.C."), Maharashtra and Goa, levying damages under section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act") for the alleged failure of the petitioners to pay the contributions under the Act for the months commencing form July 1968 to October, 1977.

2. Admitted position in this case is that the proceedings were initiated for the first time by issue of notice to show cause on 19-4-1985. The challenge to the order is on the ground, inter alia, that the initiation of proceedings in the year 1985 for the alleged delay in payment of the contribution for the period from July 1968 to October 1977 is most unreasonable. A notice issued after long 17 years from the first alleged default and 8 years from the last alleged default is no show cause notice in the eye of law. The contention of the petitioner is that the entire proceedings should be quashed on this ground itself. There are other grounds too.

3. One of the other grounds is about the applicability of t

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