That the regional Provident fund commissioner who is the authority to decide the damages and penalty involved against the establishment who has not deposited the Provident fund dues as per provision of law and after other such a delay the appropriate authority that is the Provident fund commissioner issue the notice and after all decide the matter to hear or without here to the both the parties as per provisions given in the act and thereafter thenotice issued to deposit the damages in respect of the dues passed in order and given to time to deposit the amount within 15 days from the date of receiving the such order. However as per provisions given in the act the establishment has right to file an appeal before the employees Provident fund appellate tribunal within a prescribed period from the date of order or receiving the order which is about to 60 days but more than 15 days. Then my question is very simple that the commissioner can recover the amount by attachment or issue the warrant against the person who is liable to pay the such amount before the appeal time is due on account of the filing appeal against the order passed by the commissioner.
