ORDER :

1. The order passed by the first respondent in ATA No. 520(13) 2014 dated 19.08.2014, is sought to be quashed in the present writ petition.

2. The petitioner is the Regional Provident Fund Commissioner, Employees- Provident Fund Organization. The order of the Tribunal is sought to be quashed, mainly on the ground that the Tribunal granted waiver of the damages, which is impermissible and the Tribunal has no jurisdiction to grant such a waiver. The petitioner states that the second respondent-company is an Establishment and paying contribution under the Employees Provident Fund Act. There was a belated payment of contributions and the interest levied, which was paid by the second respondent-company. However, the damages imposed at 17% was questioned by the second respondent. The Tribunal erroneously considered the claim of the second respondent and granted reduction of the damages from 17% to 5%.

3. The learned counsel for the petitioner states that the Tribunal has no jurisdiction to reduce the damages already fixed by the authorities competent under the provisions of the Act. Such a reduction is impermissible in view of the fact that the second respondent had committed a defa