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2022 Supreme(Mad) 3998

S. M. SUBRAMANIAM
Assistant PF Commissioner – Appellant
Versus
Presiding Officer Employees Provident Fund Appellate Tribunal – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Mrs. R. Meenakshi

ORDER :

Prayer: Writ Petition filed Under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the records relating to the proceedings of first respondent dated 17.06.2014 in ATA No. 127 (13) 2013 and quash the order passed therein.

The order passed by the first respondent in ATA No.127 (13) 2013 dated 17.06.2014, 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

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