S. Manikumar, J.

Being aggrieved by the order, made in W.P.No.16455 of 2017, dated 19/7/2018, by which the writ Court, while declining the issuance of a writ of certiorarified mandamus, calling for the records, in respect of the impugned proceedings, dated 19/5/2017, in No.TN/SRO-TRY/PDC/C-21/76742/7Q PROC/2017 and in No. TN/SRO-TRY/PDC/C-21/76742/14B PROC/2017, on the file of the first respondent and quash the same, directing the respondents, to waive penal damages, in respect of the petitioner's School, for the period from June 1996 to March 2011, on the grounds of availability of alternative remedy, instant writ appeal has been filed.

2. Short facts leading to the appeal are as follows:-

Earlier, the Assistant Provident Fund Commissioner (Compliance), Employees Provident Fund Organisation, Tiruchirapalli, issued a demand notice No. TN/s RO-TRY/PDC/C-21/76742/14B PROC/2014, dated 10/12/2014. Enforcement Officer, Employees' Provident Fund Organisation, Cuddalore and Villupuram Districts, issued a show cause notice, dated 11/3/2015. Contending inter alia that the petitioner had paid a sum of Rs. 13,99,196/-, towards Employers Contribution for Provident Fund and on other grounds, St. Michael's Higher Secondary School, represented by its Correspondent, Villupuram Districts, filed W.P.No.9715 of 2015, to quash the demand notice, dated 10/12/2014, issued by the Assistant Provident Fund Commissioner (Compliance), Tiruchirapalli and the prosecution notice, dated 11/3/2015, issued by the Enforcement Officer, Employees Provident Fund Organisation, Cuddalore and Villupuram Districts. School had also sought for a direction to adjust a sum of Rs. 13,99,196/-, said to have been paid in excess.

3. After considering the material on record and the submission of the learned counsel for the parties, therein, writ Court, vide order dated 16.11.2015, disposed of W.P.No.9715 of 2015, as hereunder:-

"11. In the light of the above, the writ petition is disposed of, with a direction to the petitioner to appear before the first respondent along with all records along with a detailed representation giving all facts and figures. On such representation being made with records, the first respondent shall fix a date for hearing the case and after affording an opportunity of personal hearing to the petitioner Management or their authorised representative, take a fresh decision in the matter and if satisfied may clarify, verify or ever rectify and subject to such orders and it is open to the first respondent to pass further orders under the provisions of the Act.

12. In the light of the above direction, the impugned demand as well as the show cause notice for prosecution has to be necessarily kept in abeyance till the final decision is taken by the first respondent in terms of the above directions."

4. Taking note of the order, made in W.P.No.9715 of 2015, dated 16/11/2015, the Assistant Provident Fund Commissioner (Compliance), Employees Provident Fund Organisation, Sub-Regional Office, Tiruchirapalli, based on the Enquiry Officer's report and documentary evidence produced, assessed the dues period between 06/1996 and 03/2011, under Section 7 A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and determined the amount as Rs. 21,00,666/-, as the balance amount due and payable into the Employees Provident Fund, Employees' Pension Fund and Employees' Deposit Linked Insurance Scheme, for the above said period.

5. Accordingly, on 20/3/2017, ordered as hereunder:-

"THEREFORE, I Shri Shashikant Dahiya, Assistant Provident Fund Commissioner, Trichy, in exercise of the powers conferred on me under Section 7 A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 hereby determine the amount of Rs. 21,00,666/- (Twenty one lakhs six hundred and six only) as shown in the Schedule as the balance dues payable into Employees' Provident Fund, Employees' Pension Fund and Employees' Deposit Linked Insurance Scheme for the period from