Pradeep Nandrajog, J.

1. We are called upon to decide two issues in the instant appeal. The first is whether the Employees Provident Fund Commissioner is obliged to levy damages under Section 14B of the Employees Provident Fund Miscellaneous Provisions Act, 1952 and while doing so is the authority bound to levy the damages prescribed in the table in Para 32A of the Employees Provident Fund Scheme, 1952. The second is whether the penalty can be levied under Section 14B if by the date proceedings are initiated under Section 14B the assessee has paid the necessary dues under the Employees Provident Fund and Miscellaneous Provisions Act, 1952.

2. The two issues arise because vide impugned decision dated January 28, 2011 allowing W.P. (C) No. 10387/2006 filed by the respondent, the view taken by the learned Single Judge is that the Act and the Scheme contemplate all relevant factors to be considered if there is a delay in making deposit of the provident fund dues as per the Act while deciding whether at all and thereafter, what quantum of penalty needs to be levied. Striking down the orde