ORDER :

1. The petitioner/Regional Provident Fund Commissioner Employees' Provident Fund Organization has filed the present Writ Petition (L) under Article 226/227 of the Constitution of India challenging order dated 08.09.2009 (Annexure P/1) passed by respondent No. 2 (Employees Provident Fund Appellate Tribunal) in ATA No. 22(8)2008 (M/s Bilaspur Spinning Mills and Industries Ltd. Vs. RPFC, Chhattisgarh).

2. Learned counsel for the petitioner would submit that he has filed application for amendment in the writ petition and would pray that above Regional Provident Fund Commissioner, Central Board of Trustees, EPF be allowed to incorporate. The said amendment is allowed. The petitioner has also filed an application for taking document on record which was copy of the judgment passed by Coordinate Bench of this Court in WPL No. 5032 of 2011, the same is allowed.

3. The brief facts as reflected from the record are that petitioner issued a notice to respondent No. 1 on 03.01.2007 (Annexure P/4) alleging there is delay in remittance of provident fund dues. The notice was issued for assessment of damages for delay remittance of provident fund dues for the period from March, 1982 to April, 2000. The Respondent No. 1 has submitted reply to the notice contending that due to financial crunch, they were unable to pay arrears of provident fund dues, therefore, Provident Fund Inspector has filed 80 criminal complaints (Annexure P/4) before the Judicial Magistrate First Class-cum -Labour Court, Bilaspur complaining for prosecution of petitioner company for commission of offences under Paragraph 76 (d) of the Employees' Provident Funds Scheme, 1952 read with Sections 14 (1), 14(1A), 14(2), 14A & 14AA of the Act, 1952 as they defaulted in making payment of provident fund dues for the period July, 1986 to January, 1991. The said offence is punishable under Section 14(1) & 14A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short “the Act, 1952”). The petitioner has entered appearance before the Labour Court, wherein, they have requested the Judicial Magistrate First Class that they may be allowed to deposit Rs. 25,000/- per month towards arrears of payment of provident fund dues. Learned Judicial Magistrate First Class vide its order dated 25.03.1996 (Annexure P/5) fixed the installments Rs. 40,000/- per month and closed the case imposing Rs. 200/- as fine in each case filed by the Provident Fund Inspector.

4. Against that order, the Provident Fund Inspector/Enforcement Officer has filed Criminal Revision No. 741/1996 before High Court of Madhya Pradesh. The petitioner has given under taking before High Court of Madhya Pradesh to deposit an amount of Rs. 60,000/- per month in place of Rs. 40,000/- per month towards the arrears of provident fund, recoverable from the above Company. Accordingly, the order of the Judicial Magistrate First Class was modified to the above extent by the High Court of Madhya Pradesh.

5. Since they are monthly depositing provident fund dues which is no fault of the company but result of the accepting the payment on the basis of an agreed order as per the direction of the Hon'ble Court of Madhya Pradesh at Jabalpur on monthly installments and in view of company's unhealthy financial condition, no source of income, they have submitted the representation for waiver. It has also been contended that mill has closed its production since 1992 and to settle the demand, they will make endeavor for payment of Rs. 47,062/- which has been claimed as damages and would pray for closure of the proceeding.

6. It has also been stated in the application that the Labour Court, Bilaspur has rightly imposed penalty of Rs. 200/- in each case, but it has not imposed any penalty on defaulted amount of dues. There is also no mention of any restriction to levy penal damages under Section 14B and interest under Section 7Q of the Act, 1952 on the belated payment of dues in installments in the said order. Hon'ble High Cour