O R D E R

This writ petition has been filed by the Provident Fund Organization aggrieved by an order dated 14.03.2013, passed by the learned Employees' Provident Funds Appellate Tribunal in ATA No.331(13)2012, whereby the Appellate Tribunal, by following a decision of the Honourable Apex Court in the case of Employees' State Insurance Corporation vs. HMT Ltd. , and another, reported in (2008) 3 SCC 35 , came to the conclusion that in the absence of any willful or deliberate intention of the employer to withhold the provident fund contributions, the employer cannot be mulcted with damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short, “the Act, 1952”) and thereby, reduced the damages levied against the second respondent – Establishment by 50%. It is aggrieved by the said order, the Provident Fund Organization has filed the present writ petition.

2. It is now clear that the law laid down by the Honourable Apex Court in HMT Ltd's case (cited supra) is overruled by a subsequent decision of the Honourable Apex Court in the case of Horticulture Experiment Station vs. Provident Fund Organization , reported in (2022) 4 SCC 516 and ther