JUDGMENT Saurabh Shyam Shamshery, J. Heard Sri Devesh Tripathi, learned counsel for petitioner and Sri Ashish Jaiswal, Advocate for Respondents. 2. Petitioner, an organization, is aggrieved from quantum of damages determined by Assistant Provident Fund Commissioner by means of impugned order passed under Section 14B of Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "Act, 1952"). 3. Damages determined under Section 14B of Act, 1952 is Rs. 1,77,719/- and under Section 7Q is Rs. 73,028/-, total being Rs. 2,50,747/-. In pursuance of interim order passed by this Court half of amount has already been deposited by petitioner. 4. Learned counsel for petitioner submits that respondents have approached appropriate authority after a huge delay of 8-9 years which was not considered by authority as well as considering the financial condition of petitioner there was no mens ria in depositing the contribution belatedly and further prayed that since there is a discretion lies under Section 14B and 7Q of Act, 1952, therefore, damages and interest may be reduced. 5. Learned counsel appearing for respondents submits that petitioner has not raised the above contention before appropriate authority and interest deposited in terms of order passed under Section 7Q is for benefit of employees and there is no discretion in said provision. However, he fairly submits that this Court may determine quantum of penalty passed under Section 14B of Act, 1952. 6. Taking note of above submissions as well as that there was a delay on behalf of respondents also and that financial condition of petitioner is also appears to be not good, therefore, without interfering with interest fixed under Section 7Q of Act, 1952, the damages under Section 14B is reduced from Rs. 1,77,719/- to Rs. 1,00,000/- only. Petitioner is directed to deposit remaining amount, after deducting the amount already deposited, within two months from today. 7. With aforesaid observation, the writ petition is disposed of.