CWP No. 20985 of 2010 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No. 20985 of 2010 Date of decision: 06.09.2011 M/s Rehal Steel Industries, Guru Ki Nagri, Mandigobindgarh ...Petitioner versus Assistant Provident Fund Commissioner/Assessing Officer, Regional Office, Chandigarh ....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI Present:- Mr. Varun Gupta, Advocate for the petitioner Mr.Sanjay Tangri, Advocate for the respondent. *** RITU BAHRI, J. (Oral) Challenge is to the impugned order dated 12.07.2010 (Annexure P- 1) whereby the petitioner has been held to have failed and avoided to the deduct the P.F. Contribution at Statutory of 12% rather the same is deducted @10% w.e.f 22.09.1997 and also to pay damages i.e Rs. 2,80,265/- within 15 days under Section 14-B and interest under Section 7Q of the Employees Provident Fund and Miscellaneous Act, 1952. Sh. Tejinder Singh, Partner attended the proceedings before Labour Court and has admitted that due to non-awareness of statutory rate of deduction of P.F. Contribution @10% instead 12%, the establishement failed to deduct the same. Learned counsel for the respondent has argued that the petitioner CWP No. 20985 of 2010 -2- has deliberately chosen to file the instant writ petition in order to circumvent statutory procedure where the petitioner is liable to deposit 75% of the amount due prior to filing of an appeal under Section 7-O of the Act. No ground is made out to interfere in the order dated 12.07.2010 (Annexure P-1) passed by respondent. Accordingly, the present writ petition is dismissed. September 06, 2011 ( RITU BAHRI ) G.Arora JUDGE