JUDGMENT

Petitioner is common in both these writ petitions. These two writ petitions have been filed challenging the order of the Central Government Industrial Tribunal – cum- Labour Court, Ernakulam (hereinafter referred to as “the Tribunal”) in appeal Nos.51 and 52 of 2020 filed by the petitioner herein. Appeal Nos.51 and 52 of 2020 were filed challenging orders of the Regional Provident Fund Commissioner, Kollam imposing damages under Section 14B of the Employees Provident Funds & Miscellaneous Provisions Act, 1952 (hereinafter referred to as “1952 Act”) owing to delayed payment of contributions and administrative charges under the 1952 Act for the period from January, 2014 to January, 2017 and from January, 2009 to November, 2018. The order, which was impugned in Appeal No.51 of 2020 related to the imposition of damages for the delay in remittance for a period from January, 2014 to January, 2017, while the order, which was the subject matter of Appeal No.52 of 2020 pertained to damages imposed for the delay in remittance for a period from January, 2009 to November, 2018.

A perusal of the order of the Tribunal will indicate that the damages imposed by the Provident Fund Autho