1. The petitioner-Company is an establishment Coming within the ambit of the Employees' Provident Funds Act, 1952 (hereinafter called 'the Act'), and the Scheme framed thereunder. Exts. P3 dated 13-3-1969, P4 dated 31-8-1970, P8 dated 27-2-1971 and P9 dated 15-6-1973 relating respectively to the periods February-November, 1967; December 1967-December 1969; January-March 1970; and April 1970-March 1971 were issued to the petitioner under S.14-B of the Act. The petitioner was called upon to pay damages at the rate of 25% of the amounts of arrears alleged to be due from it. The case of the petitioner is' that, at the time of the impugned orders Exts. P3, P4, P8 and P9, no amount was due from it under the provisions of the Act or the Scheme, and consequently the respondents have no power to recover damages from the petitioner. The petitioner further states that in any case what is recoverable under S.14-B is only damages in respect of the loss caused by its default in remitting the amount, towards Provident Fund on the due dates.

2. I shall now read the relevant provisions concerning the petitioner's liability towards Provident Fund. S.6 reads as follows:

"The contribution wh