1. The writ appeal and the original petition raise a common question and hence are disposed of together. To understand the question, the facts in the original petition, O. P. 2976 of 1974, from which the writ appeal is filed, may be stated. The petitioner is a company and an establishment coming within the ambit of the Employees' Provident Funds Act, 1952, (hereinafter called the Act) and a scheme framed thereunder. The employer made default in the payment of contribution to the fund for the periods from February 1967 to April 1971. Four notices covering the entire period were issued by the Government to the employer calling upon him to pay damages at the rate of 25% of the amount of arrears alleged to be due from the petitioner. The petitioner did not comply with the notices of demand. So revenue recovery steps were taken against the petitioner. At that time the petitioner came forward with the writ petition challenging the levy of damages and the steps taken to recover the same under the Revenue Recovery Act. The petitioner's grievance is that at the time when the provisions of S.14-B of the Act were invoked there were no arrears. No doubt contributions and administra