ORDER:

Surepalli Nanda, J.

Heard Mr P.U.Bhaskara Rao, learned counsel appearing on behalf of the petitioner and Ms T.Bala Jayasree, learned standing counsel appearing on behalf of the respondent.

2. The petitioner filed the present writ petition seeking prayer as under:

“to issue a Writ, order or direction more especially in the nature of Mandamus declaring the order dated 04/08/2022 passed by the Respondent herein imposing interest U/s 7Q of EPF and Miscellaneous Provisions Act 1952 and the subsequent order passed in EPF Appeal No 3 of 2023 dated 13/01/2023 by Central Government Industrial Tribunal-cum-EPF Tribunal directing the Petitioner Firm to pay 20% of damages U/s 14B as well as Rs. 39,61,362/- towards interest U/s 7Q of the said Act as irregular, improper and unjustified and consequently set aside the same.”

3. PERUSED THE RECORD

A. The order dated 17.02.2023 passed in the present writ petition, is as under:

“Petitioner herein had filed an appeal under Section 7-I of the EPF and MP Act, 1952 challenging order dated 04.08.2022 passed by respondent under Section 14-B of the Act and it had also filed an application under Section 7(O) of the Act to waive or reduce the condition of pr