Hon’ble Dilip Gupta, J.—The Regional Provident Fund Commissioner, Meerut has filed this petition for quashing the order dated 2nd February, 2011 passed by the Employees Provident Fund Appellate Tribunal, New Delhi (hereinafter referred to as the ‘’Appellate Tribunal’) by which the matter has been sent back to the Employees Provident Fund Authority with a direction to assess the dues at the rate of 22% (inclusive of interest).

2. It is seen that an order under Section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the ‘’Act’) was passed by the Regional Provident Fund Commissioner on 27th February, 2006 for levy of damages for delayed payment and for payment of interest under Section 7-Q of the Act against the Uttar Pradesh State Road Transport Corporation, Garh Mukteshwar Depot, Ghaziabad. The relevant portion of the order is as follows :

“In exercise of the power conferred on me by Section 14B of the Act read with Government notification No. SO/548(E) dated 17.10.1973 I, M.S. Kalia, Regional Provident Fund Commissioner, Meerut think fit and accordingly order. The levy of the damages for delayed payment as under:

The