JUDGMENT :

(GOPINATH P., J.)

The District Project Officer, M/s. Sarva Shiksha Abhiyan, Kochi has approached this Court challenging Ext.P8. The document marked as Ext.P8 contains two orders issued by the Assistant Provident Fund Commissioner, Kochi demanding interest under Section 7Q of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'EPF Act') and also determining damages under Section 14B of the said Act.

2. The learned Government Pleader appearing for the petitioner would submit that M/s. Sarva Shiksha Abhiyan is a 100% non-profit organization and is a centrally sponsored project that was implemented in the State of Kerala from 2002 on wards. The project was aimed at improving the standard of primary education and facilitating the creation of sufficient infrastructure in primary educational institutions. In order to meet the requirement of the project, several persons were employed on contract basis as well as daily wage basis. It is submitted that the fund for the project was allocated by both the Central and State Governments and the District Project Offices were disbursing amounts including the wages paid to the employees in