THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION No.19580 of 2000 ORDER: Petitioner questions the order of the 1st respondent, dated 11-08-1999 in Case No.ATA/1(25)98, imposing amount of Rs.47,685.30 ps., towards damages by conﬁrming the earlier order passed by the petitioner, dated 05-03-1983. Earlier, the 2nd respondent questioned the order of the petitioner, dated 05-03-1983, imposing damages by way of penalty at Rs.47,685.30 ps., before this court and the said writ petition was allowed. Against the said order, the petitioner ﬁled Writ Appeal before a Division Bench of this Court and the Division Bench while setting aside the order of the learned Single Judge, remitted the matter to the petitioner for fresh consideration and the petitioner, while considering the matter as to the imposition of penalty of Rs.47,685.30 ps., whether it was legal or not, passed an order, dated 30-03-1989, enhancing amount from Rs.47,685.30 ps., to Rs.1,77,754.65 ps., towards damages and that order was questioned by the 2nd respondent before the appellate tribunal and the appellate tribunal having considered the entire facts and circumstances of the case, held that the earlier order passed by the petitioner, dated 05- 03-1983, was justiﬁed holding that the contributions were made based on the wages payable to the employees and enhancement of the wages were made subsequently with retrospective eﬀect and whereas the revised order was passed by the petitioner on 30-03-1989. The enhancement of wages was taken with retrospective eﬀect, though the actual amounts were not paid. Therefore, I am of the opinion that the appellate tribunal had rightly conﬁrmed the earlier order passed by the petitioner, dated 05-03-1983. Hence, I do not see any merits in the writ petition and the same is liable to be dismissed. Accordingly, the writ petition is dismissed. There shall be no order as to costs. ___________ 27-08-2008 Prv