JUDGMENT :

P.G. AJITHKUMAR, J.

1. The judgment dated 31.01.2023 dismissing W.P.(C) No. 2084 of 2012 is under challenge in this appeal filed under Section 5(i) of the Kerala High Court Act, 1958. The Kerala State Civil Supplies Corporation Ltd, and its Regional Manager, Thiruvananthapuram are the appellants.

2. The respondent issued a notice dated 24.09.2004 to the appellants by exercising the powers conferred under Sections 7Q and 14B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (the Act) owing to the belated payment of provident fund contribution, employees’ family pension fund contribution, deposit linked insurance fund contribution, administrative charges and inspection charges for the period from March, 1997 to February, 2003. The interest component was Rs.1,21,366/-and damages was Rs.3,50,736/-totalling Rs.4,72,102/-. After considering the objection raised about the computation, the amount was refixed as per Ext. P3 order dated 16.12.2004 as Rs.2,58,159/-i.e., 68,536 under Section 7Q and Rs.1,89,623/-under Section 14B of the Act. Against that order an appeal was preferred before the Provident Fund Appellate Tribunal, New Delhi. However, the respondent