JUDGMENT :

1. The Central Board of Trustees of the Employees Provident Fund has filed this writ petition through the Regional Provident Fund Commissioner, Regional Office, V.K. Complex, Fort Road, Kannur, challenging Ext.P3 order of the Central Government Industrial Tribunal-Cum-Labour Court (in short ‘the Tribunal’) Ernakulam in Appeal No. 117 of 2019, which was an appeal filed by the 1st respondent challenging levy of damages under Section 14 (B) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short ‘the EPF Act’). Through Ext.P3 order, the Tribunal has reduced the amount of damages to 50% of the amount levied for reasons stated in the order.

2. The learned counsel appearing for the petitioner would submit that the levy of damages under Section 14 (B) of the EPF Act is statutory. It is submitted that this is a case where there was a clear disregard to the obligation under law to pay the contributions in respect of the employees in question. It is submitted that the contributions had been collected from the employees and had to be remitted to the Department together with the employer's contribution. It is submitted that after collecting/deducting the emp