The main legal point established in the judgment is the interpretation of Sections 14-B and 7-Q of the Act of 1952 and the grant of a stay on the recovery of damages and interest based on compliance with specified deposit requirements.

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, however, the amount of interest under Section 7-Q of the Act of 1952 and damages under Section 14-B of the Act of 1952 has not been so far deposited.

Learned counsel submits that at least, interim order may be passed to the extent of staying the recovery of 50 percent of damages, as per law laid down by this Court.

Issue notice of the writ petition as well as stay application, returnable on 26th August, 2020.

Additionally, copy of the writ petition be served in the office of learned counsel Mr.RB Mathur, who appeared in other similar matters.

In the meanwhile, the effect and operation of the order dated 20th September, 2014, shall remain stayed provided the petitioner Board deposits 50 percent of damages and full amount of interest, as per Section 7-Q of the Act of 1952 within a period of four weeks.

This Court makes it clear that as far as the interest, which is determined under Section 7-Q of the Act of 1952 is concerned, it will be required to be deposited by the petitioner Board within a period of four weeks.

The operation of the order of the Rajasthan Provident Fund Appellate Tribunal dated 8th November, 2019 shall also remain stayed subject to the conditions prescribed by this Court of depositing the aforesaid amount."

2. In that view of the matter, issue notice to the respondents.

3. List this matter alongwith S.B. Civil Writ Petition No.8052/2020 on 31.08.2021.

4. Meanwhile, operation of the order dated 05/08-04-2016 (Annexure-4), 10.05.2016 (Annexure-5) and 24.12.2020 (Annexure-6) shall remain stayed provided the petitioner deposits 50 % of the damages and full amount of the interest as per Section 7-Q of the Act of 1952 within a period of six weeks.