1. The two writ petitions were filed by the same Management.

2. In the first writ petition, the challenge is to the order passed by the first respondent viz., Employees Provident Fund Appellate Tribunal made in A.T.A.605(13)/2006 dated 31.12.2010. By the aforesaid order, the Tribunal held that their challenge to the levy of damages under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short EPF Act) is not maintainable as there was no challenge to the findings rendered in the statutory order passed under Section 7A of the EPF Act dated 11.09.2006. The writ petition was admitted on 30.03.2011. Pending the writ petition, an interim stay was granted.

3. Subsequently, the same Management filed the second writ petition being W.P.No.17860 of 2011, challenging levy of damages and interest under Section 14B and 7Q of the EPF Act dated 10.06.2011. When that writ petition came up for hearing, it was directed to be posted along with the previous writ petition. In that writ petition, no interim order was granted though an application was filed in M.P.No.1 of 2011.

4. Heard the arguments of Mr.K.Kasthuri,learned Senior Counsel appearing for