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1996 Supreme(Guj) 652

S.K.KESHOTE
Harihar Commercial Corporation Ahmedabad – Appellant
Versus
Regional Provident Fund Commissioner, Ahmedabad – Respondent


Advocates:
Advocate Appeared:
For the Petitioner:JV Mehta, Advocate.

ORDER :

S.K. Keshote, J.

1. Heard learned counsel for the petitioner and perused the Special Civil application.

2. Challenge is made by the petitioner by this petition to the order of (he respondent dated October 19, 1983 under which damages for delayed payment of different contributions under Section 14-B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act. 1952) have been levied.

3. From the order annexure 'A'. I am satisfied that it is a case where the petitioner is habitual defaulter in making of the payment of different amount of contributions under the provisions of the aforesaid Act. The statements showing the amount of penal damages levied under Section 14-B of the Act. 1952 reveals that the petitioner in all the years mentioned in the statements made to delay in payment. This period starts from the year 1952.

4. Taking into consideration this fact that the petitioner is habitual defaulter, no illegality has been committed by the respondent to levy the damages under Section 14-B of the Act. 1952.

5. Yet there is another reason for which no interference is called for by this Court in the impugned order. A glance at the statement

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