JUDGMENT :

Partha Sarathi Sen, J.

1. In this writ petition the writ petitioner has prayed for cancellation and/or revocation and/or withdrawal of the order no. WB/HWR/Damage/9516/HLY/1196(I) dated 08.12.2016 whereby and whereunder the respondent no.1/authority has imposed damages to the tune of Rs.78,39,064/- and interest of Rs.37,87,607/- under Section 14(B) and Section 7(Q) respectively of the Employees’ Provident Funds And Misc. Provisions, 1952 (hereinafter referred to as the said ‘Act’ in short) upon the writ petitioner no.1. It is pertinent to mention herein that such damages and interest have been imposed by the respondent no.1/Authority on account of alleged delay by the writ petitioner for the remittance of the contributions for the period 01.01.2014 to 30.09.2015.

2. It is undisputed that initially the writ petitioner/company was an exempted establishment under Section 17 of the said Act however, such exemption stood cancelled on and from 27.10.2010.

3. In course of hearing Mr. Majumder, learned advocate appearing on behalf of the writ petitioner submits before this Court that challenging such exemption the writ petitioner and the Board of Trustees (BOT in short) have challen