K. N. SINGH, J. :- This petition is directed against the proceedings taken by the Regional Provident Funds Commissioner for levy of damages and other charges as well as recovery of the same under Section 14-B of the Employees Provident Funds Act, 1952.

2. The petitioner company committed default in making its contribution towards provident fund dues of its employees during the period April 1962 to Sept. 1967. The petitioner company had deposited the provident fund dues but the deposit was made after the expiry of the prescribed date. On 18th Sept. 1968 the Accounts Officer acting on behalf of the Regional Provident Funds Commissioner U.P. Kanpur, issued a notice to the petitioner in respect of levy of damages under S.14-B of the Employees Provident Funds Act, 1952. The notice stated that as the petitioner had deposited the provident fund dues after the expiry of the prescribed date it was liable to pay a sum of Rs. 14,856.85 paise as damages under S.14-B of the Act and Rs. 361-94 as administrative charges. The petitioner was directed to show cause within ten days of the receipt of the notice as to why the State Government should not be requested to impose damages up to 25 p