JUDGMENT :

1. The petitioner herein is a Government owned Company having its registered office at Kollam and is covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('EPF Act' for short). The company is exempted from EPF Scheme and Employees Deposit Linked Insurance Scheme under the EPF Act as the Company has separate schemes in that regard. The company has however opted for the Employees’ Pension Scheme, 1995 framed under Section 6A of the EPF Act and is operative from the year 1995.

2. W.P.(C) No.26037 of 2019 is filed challenging Ext.P6 order by which the petitioner has been ordered to pay interest under Section 7Q of the EPF Act on belated remittances of dues demanded under Sections 6A and 6C of the Act for the period from 7/2014 to 11/2015. W.P.(C) No.9480 of 2019 is preferred challenging Ext.P13 order by which the petitioner has been ordered to pay interest under Section 7Q of the Act for the period commencing from 01/2009 to 9/2011. The contentions advanced for assailing the orders being similar, these Writ Petitions are heard and disposed of together.

3. As per the provisions of 6, 6A and 6C of the EPF Act r/w. paragraph No.38 of the EPF Scheme,