JUDGMENT :

1. Heard Shri Rajesh Tewari, learned counsel for the petitioner and Shri Nishant Mehrotra learned counsel for the respondents.

2. The present writ petition has been filed seeking quashing of the order dated 22.01.1999 passed by the respondent no.1. The petitioner has also sought direction in the nature of mandamus commanding the respondents not to impose the damages upon the petitioner.

3. The learned counsel for the petitioner submitted that the petitioner is an educational institution and is registered under the Society Registration Act and had introduced the Provident Fund Scheme for its employees privately and number of employees working in the institution were less than 10 but for the first time on 04.06.1991 the respondent's authority informed that the petitioner's institution was covered under the Employees Provident Fund & Miscellaneous Provisions Act, 1952 with effect from 01.07.1990. Thereafter the respondents initiated the proceedings under section 7A of EPF & MP Act 1952 for realization of the Provident Fund dues since the date of enforcement of the Act i.e. 01.07.1990 then the petitioner deposited the entire amount of the contribution of the period from 1990 to