IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision 5.4.2011 (i) LPA No. 607 of 2011 M/s Rubber Reclaim Company of India Ltd and another …..Appellants vs. Central Provident Fund Commissioner and ors …..Respondents (ii) LPA No. 608 of 2011 M/s Rubber Reclaim Company of India Ltd and another …..Appellants vs. Central Provident Fund Commissioner and ors …..Respondents CORAM: - HON’BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE ARVIND KUMAR Present: - Mr. P.K.Mutneja, Advocate for the applicant-appellant. HEMANT GUPTA, J This order shall dispose of two LPA Nos. 607 of 2010 and 608 of 2010 arising out of a common order passed by learned Single Judge of this Court on 13.10.2010, wherein an order passed by the Regional Provident Commissioner under Section 14-B of the Employees’ Provident Fund & Miscellaneous Act, 1952 (for short the ‘Act’), imposing the damages was dismissed. The petitioner filed the second writ petition aggrieved against the decision of the Board under the Act, whereby the request of the appellant for waiver of the damages was declined. Learned counsel for the appellant has vehemently argued that the claim of damages under Section 14-B of the Act are LPA No. 607 of 2011 (O&M) materially different than the claim of contributions under Section 7-A of the Act. Therefore, the Division Bench judgment of this Court in CWP No. 12561 of 2006 decided on 8.9.2008, M/s S.B. Packaging Ltd. Vs. Provident Fund Commissioner, dealing with adjudication of the contributions under Section 7-A of the Act, cannot be extended in respect of the damaged imposed by Regional Provident Commissioner under Section 14-B of the Act. The argument of the appellant before the learned Single Judge of this Court was that the appellant is Sick Industrial Company under the Sick Industrial Companies (Special Provision), Act, 1985, therefore, the damages cannot be recovered from the appellant during the pendency of the proceedings before the Board by Industrial and Financial Reconstruction constituted under the said Act The said argument has been negated in view of the Divison Bnech judgment of this court in M/s S.B. Packaging’s case (supra). In the said case, the issue was in the context of the due contributions payable under Section 7-A of the Act. The damages under Section 14-B of the Act are imposed for non-payment of the contribution on the due dates. Learned Single Judge has given liberty to the appellant to seek waiver of the damages by availing the remedy of the appeal against the order passed the Regional Provident Commissioner imposing damages. It will be the question of fact, whether their are sufficient and good grounds for the waiver or reduction of damages and to what extent. We find that the liberty granted by the learned Single Bench is fair and reasonable which does not warrant any interference in appeal. 2 LPA No. 607 of 2011 (O&M) Learned counsel for the appellant seeks another months’ time to avail the remedy of the appeal. If the appellant files an appeal within a period of one month, the same shall be considered by the Appellate Tribunal expeditiously in accordance with law. Dismissed. (HEMANT GUPTA) JUDGE 5.4.2011 (ARVIND KUMAR) preeti JUDGE 3