Dr. Mukundakam Sharma, C.J.

The present appeals are directed against the judgment dated January 10, 2006 by which the learned single Judge has dismissed the Writ Petition (Civil) No. 20999-21000/2005. The said writ petitions were filed by the appellant impugning the order dated February 23, 2001 passed by the Regional Provident Fund Commissioner, Kanpur levying the penalty under Section 14-B of Employees Provident Fund Miscellaneous Provisions Act, 1952 (hereinafter referred to as an "Act").

The appeal against the said order was also dismissed by the appellate authority by its order dated September 7, 2005.

2. Short issue raised by the appellant is regarding quantum of penalty imposed under Section 14-B of the Act. The appellant admits defaults in payment of employees Provident Fund during the period December 1989 to February 2000. The period of default in each case varies and we are not required to go into this aspect. The only issue that arises for consideration is the quantum of damages payable under Section 14B of the Act in terms of Office Memorandum dated May 29, 1990, the relevant portion of which reads as under:

"Moreover, now that in the recent amendment to the a