JUDGMENT :

1. Heard Sri Rajesh Tewari, learned counsel for the petitioner and Sri Sachindra Upadhyay, learned counsel for respondent Nos. 1 and 2.

2. This writ petition has been filed seeking quashing of order dated 26.02.2021 passed by respondent No.1 in appeal filed before Appellate Tribunal as well as recovery order dated 02.03.2021 passed by respondent No.2.

3. The facts, as disclosed in the petition, are that the petitioner is a registered society and has been established with an object of popularizing hand woven cloth by helping rural population of the country and to develop Cottage Industry. On 05.01.2021, an order was passed under Section 14-B as well as 7-Q of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter called as "1952 Act") directing for payment of damages and penal interest of Rs.33,73,011/- on the ground that employer has not remitted the Provident Fund and allied dues within stipulated time as per Sections 6, 6A, 6C of 1952 Act and also not deposited the administrative charges for the period 01.4.2017 to 24.02.2020.

4. Against the said order, an appeal was preferred by the petitioner before respondent No.1 on 09.02.2021. The Tribunal