JUDGMENT :

1. Mr. Manish Mani, Regional Provident Fund Commissioner-II, Muzaffarpur is present in Court in pursuant to earlier order.

2. In the instant petition, petitioner has prayed for the following reliefs:-

i) To issue an appropriate writ, order or direction in the nature of certiorari for quashing order dated 25.01.2022 passed by the Regional Provident Commissioner P II, contained in memo no. BR/RO/MUZ/ENF/14B/BRMUZ000136700 0/ORDER/2188 whereby and whereunder damages of Rs. 12,39,266/-(Rs. Twelve Lakhs Thirty Nine Thousand Two Hundred and Sixty Six only) has been levied upon the petitioner under section 14B the Employees Provident fund and Miscellaneous Provisions Act, 1952.

ii) To issue an appropriate writ, order or direction in the nature of certiorari for quashing order dated 25.01.2022 passed by the Regional Provident Commissioner II, contained in memo no. BR/RO/MUZ/ENF/7Q/BRMUZ0001367000 /ORDER/2188 whereby and whereunder interest of Rs. 9,58,383/-(Rs. Nine Lakhs Fifty Eight Thousand Three Hundred and Eighty Three only) has been levied upon the petitioner under section 7Q the Employees Provident fund and Miscellaneous Provisions Act, 1952.

iii) This Hon'ble Court may adj