J U D G M E N T

This writ petition has been filed challenging Ext.P3 order of the Central Government Industrial Tribunal-Cum-Labour Court, Ernakulam in Appeal No.44 of 2020, whereby the damages imposed on the petitioner under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the “1952 Act”) were reduced by waiving 37% of the amount of damages assessed by the Regional Provident Fund Commissioner, Ernakulam.

2. The learned counsel appearing for the petitioner submits that the delay in making payment of the contributions in respect of its employees was not wilful. It is submitted that the delay occurred owing to the delay in obtaining funds from the National Co-operative Development Corporation, a Government of India undertaking. It is further submitted that the petitioner was established with the help of a grant-in-aid provided by the National Co-operative Development Corporation through the ‘Kerala State Federation of Scheduled Caste and Sc