Dr. S. Muralidhar, J.

1. This is an appeal against an order dated 12th November 2018 passed by the learned Single Judge disposing of W.P.(C) 12089/2018 filed by the Respondent, Central Board of Trustees of the Employees” Provident Fund Organisation (hereafter the “PF Authority”).

2. The background facts are that two show cause notices (SCNs) were issued on 22nd April 2014 by the Assistant Provident Fund Commissioner (hereafter the “Competent Authority”) to the Appellant making demands for payment of damages/interest under Section 14-B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (EPF Act) for the sum of Rs. 1,07,64,211/- and interest of Rs. 51,95,297/- under Section 7-Q of the EPF Act for the period from March, 2010 till April 2014 and in the sum of Rs. 22,40,679/- as damages under Section 14-B and Rs. 10,87,850/- as interest under Section 7-Q for the period April, 2005 till March 2010. However, in both SCNs it was stated that the demands were for the period from 1st April 1996 to 22nd April 2014.

3. Pursuant to the said SCNs, a hearing took place before the Competent Authority on 18th June 2014 during which two written replies were handed over by the