Ext.P1 is the order of the 1st respondent imposing damages under S.14B of the Employees 'Provident Fund and Miscellaneous Provisions Act. 1952. Petitioner delayed payment of contribution to the Fund for one month and 7 days in the month of June and 7 days in the month of July in the year 1985. Where an employer makes default in payment of contribution to the Fund. damages not exceeding the amount of arrears can be recovered. The words 'makes default' are synonymous with failure to pay. With a view to impose damages for the delay in payment of provident fund contribution required under the Act. notice under S.14B was issued to the petitioner. Petitioner submitted a reply stating that he is a person making payment regularly and in the month of June and July. he failed to make the payment in time only because of the absence of the account clerk who is dealing with the provident fund matter. Personal hearing has been given to the petitioner thereafter when he reiterated the above stand. But by Ext.P1 penalty was Imposed at 80%. There is no reason mentioned in Ext. I why this quantum is fixed. Itis only stated that exemplary damages-are inflicted on the establishment to ensu