1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR JUDGMENT D.B.CIVIL SPECIAL APPEAL (WRIT)No.29/1999 THE REGIONAL PROVIDENT FUND COMMISSIONER & Anr V/s M/s ASSOCIATED SOAPSTONE DISTRIBUTING COMPANY DATE OF JUDGMENT :: MARCH 24, 2008 PRESENT HON'BLE MR. JUSTICE SHIV KUMAR SHARMA HON'BLE MR. JUSTICE GUMAN SINGH Shri Deepak Goyal, for appellants. Shri Raj Kumar Kalla, for respondent. BY THE COURT : (ORAL) Heard learned counsel for the parties. Respondent had defaulted in depositing the contribution of provident fund under the provisions of Employees Provident Fund and Miscellaneous Provisions Act, 1952, (for short 'the Act'). The period of delay in making payments was from June, 1974 to May, 1982. Notice u/s 14-B of the Act was issued whereby respondent was directed to appear before the competent authority. Reply was filed by the respondent wherein the fact 2 of delay was admitted. It was stated that the delay was not intentional and the delay was because of financial crisis. After hearing the parties, the order dated May 25, 1987 was passed levying the damages against the respondent @ 25% per annum. The appellants have come up in this appeal against the said order of the learned Single Judge. Their lordships of the Hon'ble Supreme Court in K. Streetlite electric corporation v/s Regional Provident Fund Commissioner (2001) 4 SCC 449) indicated that the power conferred us/s 14-B of the Act to levy the damages on employer defaulting in payment of contribution towards provident fund appeared to arbitrary and hence held to be violative of Article 14 of the Constitution of India. Having considered the facts and circumstances of the case, we are of the opinion that it would not be appropriate to set aside the order of the learned Single Judge and remit the matter back to 3 the Regional Provident Fund Commissioner. For these reasons, we find no merit in the instant appeal. The same accordingly stands dismissed without any order as to costs. (Guman Singh), J. (Shiv Kumar Sharma),J. Chauhan/