JUDGMENT

1. Counsel for the petitioner submitted that the issue involved in this writ petition has been considered by the Coordinate Bench of this court in S.B. Civil Writ Petition No.8052/2020 in the matter of Rajasthan Shiksha Karmi Board v. Assistant Provident Fund Commissioner where in on 31.07.2020, the following order was passed:-

"Learned counsel for the petitioner Board fairly submits that the main controversy, involved in the present case, is covered by the decision passed by the Coordinate Bench of this Court on 7th August, 2019 in SB Civil Writ Petition No.1913/2016 (Rajasthan Shiksha Karmi Board v. Assistant Provident Fund Commissioner) along with the connected writ petitions. Learned counsel submits that the Coordinate Bench of this Court has held that the petitioner Institution is not required to pay 100 percent damages under Section 14-B of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 (for short "the Act of 1952") and only 50 percent damages can be recovered.

Learned counsel submitted that in the present case, as far as the main contribution under Section 7-A of the Act of 1952 is concerned, the petitioner Board has already deposited the same, howev