JUDGMENT AND ORDER

1. By the present writ petition, challenge has been put to a notice dated 21.10.2021, issued by the respondent wherein it has been alleged that the petitioner made certain payments for the period 01.04.1996 to 31.03.2014, after the respective due dates and as such, the petitioner was liable to pay penalty and interest under Section 14B and 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act). Thereafter, in the proceedings that ensued, vide order dated 03.02.2023, under Section 14B of the Act, the petitioner was found liable to pay damages amounting to Rs.41,73,951/- and by another order of the same date passed under Section 7Q of the Act, the petitioner has been found liable to pay interest amounting to Rs.18,83,923/-. The petitioner on the ground that the aforesaid proceedings and orders passed therein, being without jurisdiction, inasmuch as, recovery was