IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side Present:

The Hon’ble Justice Shampa Dutt (Paul)

WPA 1945 of 2025 Central Board of Trustees, through the Regional Provident Fund Commissioner-1 Regional Office Howrah Vs The Registrar Central Government Industrial Tribunal, Kolkata &

Anr.

For the Petitioner : Mr. Shiv Chandra Prasad.

For the Aditya Birla Vani : Mr. Arnab Dutt.

Bharti/Respondent Hearing concluded on : 12.02.2025 Judgment on : 05.03.2025 SHAMPA DUTT (PAUL), J. :

1. The present writ application has been preferred against an order dated 27.08.2024 in appeal EPF No. 19 of 2016 (old no. 595(15) 2016) passed by the Judge, Central Government Industrial Tribunal, Kolkata.

2. Vide the order dated 28^th April, 2016, the Assistant Provident Fund Commissioner (Damage Cell) concerned in a proceedings under Section 14B of the EPF & MP Act held as follows:-

“For the above reasons order for levy of damage of the below mentioned amount as per prescribed rate under Para 32A of the EPF Scheme, 1952, Para 5 of the EPS 1995 and 8A of EDLI Scheme, 1976 and also the amount of interest as per provisions under Section 7Q of the Act, to be paid by the establishment. And direc