JUDGMENT :

R.K. Patra, J. - The Bhubaneswar City Distribution Division represented through its Executive Engineer, Electrical Grid Corporation of Orissa Limited, Bhubaneswar is the petitioner. It has tiled this application under Articles 226 and 227 of the Constitution of India challenging the order at Annexure -5 passed by the Regional Provident Fund Commissioner, Orissa, Bhubaneswar u/s 14B of the Employees' Provident Funds & Miscellaneous Provisions Act. 1952 (in short, 'the Act') levying damages on it amounting to Rs. 10,80,125/- for the delayed payment of the statuary dues for the periods 1986-87, 1987-88, 1988-89, 1989-90 and 1990-91.

2. Shri Nayak, learned counsel for the petitioner raises the following contentions in support of the application:-

(i) The petitioner was not given reasonable opportunity of being heard in respect of the 1 delayed payment of dues for the period 1986-87 in as much as in the show cause notice at Annexure-2 there was no such allegation but in the impugned order damage has been imposed for the said period.

(ii) The entire proceeding leading to the passing of the impugned order is vitiated as it was not initiated within a reasonable period.

(iii) Delayed