(1) The subject matter of challenge in this writ petition is an order dated 4th December. 2008, passed by the Regional Provident Fund Commissioner assessing damages payable under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, hereinafter referred to as the said Act.

(2) Mr. Sengupta, learned Counsel, appearing in support of the writ petition, has advanced the following submissions : (a) Power to recover damages conferred by the said Act under Section 14B is in addition to the power to recover interest provided under Section 7Q of the said Act. He submitted that the interest for the delay made by the writ petitioner in payment of the statutory dues has been separately assessed and paid. By the order, under challenge, damages have been assessed at a sum of Rs.27,79,020/-. He has drawn my attention to the extent of delay made by the writ petitioner in paying the statutory dues. The pattern of delay appears to be in most of the cases less than ten days. There have been delay exceeding ten days but majority of the payments were delayed by less than ten days. He submitted that in such a case, the concerned authority had a discretion in the