JUDGMENT :

(Raja Basu Chowdhury, J.):

1. The present writ application has been filed, inter alia, challenging the order dated 16th March 2021 passed by the respondent no.3 under Sections 7Q and 14B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act).

2. The petitioner claims to be covered under the provisions of the said Act. It is in connection with the above coverage that sometimes on or about 22nd February, 2021, the petitioner was served with a notice for determination of liability under Sections 7Q and 14B of the said Act, for the period from 1st January, 2011 to 22nd February, 2021. Along with the said notice the petitioner was also forwarded with the statement showing amount payable under Section 7Q and 14B of the said Act. The petitioner immediately objected to such determination and by communication in writing dated 9th March, 2021 had brought to the notice of the respondents that the respondents had not taken into consideration the payments made by the petitioner from February 2009 to March 2009.

3. It was also, inter alia, highlighted in such communication that the petitioner’s establishment being a sick unit and having suffered a set back due to Covid-19 was not in full operation due to inadequate staff.

4. That the old records, files, books were not readily available with them and as such had requested the respondents to provide them copies of the relevant documents, challans including particulars of payments made by them for the period from February 2009 to March 2015, for the petitioner to reconcile and scrutinize their accounts for making submissions on the basis thereof.

5. It is the petitioner’s case that the respondents did not adhere to the aforesaid communication and on the contrary by a composite order dated 16th March, 2021 determined a sum of Rs.12,82,163/-towards damages under Section 14B of the said Act and Rs. 32,08,907 towards interest under Section 7Q of the said Act. Challenging the aforesaid order, the present writ application has been filed.

6. I find that at the interim stage a co-ordinate Bench of this Court by an order dated 6th April, 2021, while entertaining the writ application and while directing the petitioner to deposit a sum of Rs. 8,00,000/-(eight lakhs) with the Provident Fund Authorities, restrained the respondents from taking any coercive action against the petitioner till 23rd June, 2021.

7. Mr. Majumdar, learned Advocate representing the petitioner, submits that in compliance of the aforesaid direction passed by the co-ordinate Bench of this Hon’ble Court the petitioner had deposited a sum of Rs. 8,00,000/-(eight lakhs) with the Provident Fund Authorities, which fact was also acknowledged by the learned Advocate representing the Provident Fund Authorities as is recorded in the order dated 13th August, 2021. It would, however, appear from the record that by an order dated 8th October, 2021 a co-ordinate Bench of this Hon’ble Court while extending the interim order, was inter alia pleased to keep the issue of maintainability of the writ application open. Since then, affidavits have been exchanged by the parties and the matter has come up for final hearing.

8. Mr. Majumdar, learned Advocate representing the petitioner, by drawing attention of this Court, to the notice dated 22nd February, 2021, submits that although in the aforesaid notice the respondents had indicated that they shall proceed to determine interest under Section 7Q and damages under Section 14B of the said Act for the period from January, 2011 to February, 2021, however, while passing the order dated 16th March, 2021, the respondents have purported to make a determination from February, 2009 to December, 2020. This, according to Mr. Majumdar is not permissible.

9. By drawing attention to the order impugned in the writ application, it is submitted that altho