JUDGMENT :

SUJIT NARAYAN PRASAD, J.

1. With consent of the parties, hearing of the matter was done through video conferencing and there was no complaint whatsoever regarding audio and visual quality.

2. Heard parties.

3. The instant intra-court appeal is directed against the order dated 05.11.2019 passed by learned Single Judge of this Court in W.P.(C) No. 1298 of 2010 whereby and whereunder the writ Court has declined to interfere with the order dated 18.02.2010 passed by the Regional Provident Fund Commissioner-II, Regional Office, Jharkhand, Ranchi whereby a demand of Rs.7,24,038/- under Section 14-B and interest under Section 7-Q of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 has been directed to be paid by the writ petitioner and further, refused to interfere with the order of attachment dated 15.03.2010 issued by the Respondent No.2 for realization of the aforesaid amount in pursuance of the order dated 18.02.2010.

4. The brief facts of the case which are required to be referred read as under :-

The writ petitioner/appellant is an establishment under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act, 1952) for which a code being Code No.JH/2052 has been allotted. The Authority under the Act, 1952 initiated a proceeding under Section 7-A of the Act, 1952 for the alleged allegation of committing default in depositing the subscription in the respective PF Account of the employees for the period from July, 2000 onwards. The Authority under the Act, 1952 issued a notice on 04.04.2007 to the writ petitioner/appellant for appearance with relevant records. The proceeding under Section 7-A of the Act, 1952 has been concluded by holding therein that the writ petitioner/appellant is liable to make payment of Rs.9,89,688/- for the period July, 2000 onwards and simultaneously, the liability to pay interest under the provision of Section 7-Q of the Act, 1952 was also passed fixing of liability for an amount of Rs.2,43,887/-. The establishment, in pursuance of order dated 05.11.2007 passed under Section 7-A and 7-Q of the Act, 1952, deposited an amount of Rs.5,25,991/- vide cheque No.85072 dated 23.11.2007 with a prayer for reasonable time to deposit the balance amount of employees’ share in installments and as regards the interest, prayer was made to waive the same. The establishment further deposited an amount of Rs.4,63,697/- on 12.01.2008 with due intimation to the Authority. Further, the interest amount of Rs.2,43,887/- was deposited by the writ petitioner/appellant on 22.01.2008. The Authority under the Act, 1952 further issued a notice on 03.02.2010 with regard to payment of interest and damages for the belated remittance under Section 7-Q and 14-B of the Act, 1952 wherein it was mentioned that total amount of interest under Section 7-Q is Rs.2,67,743 and damages under Section 14-B is Rs.7,00,082/-. The writ petitioner/appellant, however, has paid the entire amount of interest under Section 7-Q of the Act, 1952.

The writ petitioner/appellant had appeared before the Authority in compliance to the notice dated 03.02.2010 and thereafter an order was passed on 18.02.2010 by the Authority under the Act, 1952 casting the liability upon the writ petitioner/appellant about penal damages under Section 14B as also the interest under Section 7-Q of the Act, 1952.

The aforesaid order was questioned by the writ petitioner/appellant by invoking the writ jurisdiction conferred to this Court under Article 226 of the Constitution of India but the learned Single Judge of this Court has dismissed the writ petition vide order dated 05.11.2019 on the ground that the Authority has passed a reasoned order and further, the writ petitioner/appellant has not chosen to file statutory appeal as provided under Section 7-I of the Act, 1952, which is the subject matter of the present intra-court appeal.

5. Mr. Nipun Bakshi, learned counsel appearing for the writ petitioner/ap