V. Dhanapalan, J.

1. Heard Mr. S. Vijayakumar, learned counsel with Mr. G. Bharadwaj, learned counsel for the appellant and Mr. K. Vishnu, learned counsel for Mr. K. Ramu learned counsel appearing for respondents 1 & 2.

2. The Writ Appeal is directed against the judgment dated 07.06.2011 made in W.P.No.18800 of 2007, whereby, the relief sought by the petitioner to quash the impugned order bearing No.TN/SRO/AMB/SDC/19910/2006 dated 10.07.2006 as well as the recovery certificate dated 07.04.2007 for recovery of Rs.48,83,968/- from the period 03/1990 to 02/2005, issued by the 1st respondent insofar as it demands payment of damages under Section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short “the Act”) to the tune of Rs.48,83,968/-, was dismissed by the learned Single Judge.

3. The petitioner in W.P.No.18800 of 2007 is the appellant herein. Therefore, for the sake of convenience, the said petitioner is hereinafter referred to as the appellant. The respondents in the Writ Petition are the same in this appeal also.

4. According to the appellant company, its original name was T.T.G. Machinery Manufacturing Company Limited and it was changed to