JUDGMENT :

1. Heard Mr. Shobhit Mohan Shukla, learned counsel for the petitioner, as well as Mr. K.K Pandey, learned counsel for respondent-Regional Provident Fund Commissione-II, and gone through the record.

2.The present petition, under Article 227 of the Constitution of India, has been filed, impugning the order dated 20.07.2021 in Appeal No.28 of 2021 filed by the petitioner as well as the order dated 23.09.2021 in modification application preferred by the petitioner passed by respondent no.1-Central Government Industrial Tribunal-cum-Labour Court, Lucknow.

3. The Regional Provident Fund Commissioner-II, Lucknow (for short "Commissioner" vide order dated 16/17.02.2021 had assessed the amount Rs.31,96,427=00 to be paid by the petitioner-Corporation under Section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short "Act, 1952") for the period March, 1996 to February, 2018. The Commissioner had directed the employer to pay the aforesaid amount of damages within 15 days from receipt of the order otherwise action under Section 8F of the Act, 1952 would be taken against the employer. The Commissioner has also passed the order on the same day i.e. 16.1