P.B. Bajanthri, J.

1. In the instant writ petition, petitioner has challenged the validity of the order passed by Employees Provident Fund Appellate Tribunal (for short “EPFAT”) dated 17.10.2012 (Annexure P/18).

2. 2nd respondent – company was established in the month of September, 1997. Due to non remittance of EPF amount in the petitioner's EPF Department, Enforcement Officer submitted report on 26.02.2008 for the assessment period from April 2002 to August 2008. Competent authority drawn proceedings under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short “EPF Act”) and determined the EPF amount to the tune of Rs. 45,44,476/- on 08.10.2008. The aforesaid amount is stated to have been deposited by the 2nd respondent – company in three installments. Thereafter, EPF authorities proceeded to issue a show cause notice relating to assessment of interest as well as damages under Sections 7Q and 14B of EPF Act on 26.06.2009. 2nd respondent – company did not respond to the show cause notice dated 26.06.2009. Consequently, competent authority determined the interest as well as damages to the tune of Rs. 13,72,054 (interest) and Rs.31,72,