JUDGMENT :

V.P. Tipnis, J.—The Vegetables Vitamins Foods Co. Ltd., has challenged the legality and correctness of the order dated 5/2/1992 passed by the Regional provident Fund Commissioner, Maharashtra and Goa, levying damages for the delayed payments of the Provident Fund contributions; Family Pension Fund Contributions; Administrative charges etc. u/s 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

2. By notice dated 22/10/1991 issued by the regional provident Fund Commissioner, the Petitioner-company was told that it has defaulted to pay the Employees' Provident Fund Contributions/Family Pension Fund Contributions/Insurance Fund Contributions and Administrative charges/inspection charges in the respective funds on or before the due dates for the months of March 1984 to January 1985, as indicated in the statement enclosed along with the aforesaid letter. The petitioner-company was called upon to show case why damages at such rates deemed fit, should not be imposed. The statement accompanying the notice shows that the contributions for the month of May 1984 were made on 18/2/1985. The statement shows that the contributions from the month of May 1984 t