V. Ramasubramanian, J.

1. These appeals arise out of a common order passed by the learned Judge, in a batch of four writ petitions, dismissing a challenge to the imposition of damages under Section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Heard P. Chandrabose, learned Counsel appearing for the appellants and G.R. Swaminathan, learned Counsel appearing for the E.P.F. Organisation in W.A. (MD) Nos. 228 to 230 of 2011 and K. Muralisankar, learned Counsel appearing for the E.P.F. Organisation in W.A. (MD) No. 365 of 2011.

2. All the appellants before us are various District Co-operative Spinning Mills. They are all established in terms of the provisions of the Tamil Nadu Co-operative Societies Act, 1983.

3. On the ground that the appellants failed to Comply with the provisions of the Act, the Regional Assistant provident Fund Commissioner passed orders levying damages in terms of Section 14-B of the Act. The appellants filed petitions before the central board of Trustees on 21.03.2005, seeking a waiver of the damages on par with sick Industrial Companies.

4. Simultaneously, the appellants also approached the Government of Tamil Nadu Relief Un