2025:JHHC:12645-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI L.P.A. No. 465 of 2024 The Regional Provident Fund Commissioner-II, through Randhir Kumar, Regional Provident Fund Commissioner-II (Legal), Employees’ provident Fund Organization, Ranchi ….. Appellant Versus M/s Chotanagpur Graphite Industries, through its Managing Director, Ranchi ….. Respondent ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Appellant: Mr. Yogendra Prasad For the Respondent: Mr. Deepak Kr. Sinha ----- 06/28.04.2025 This appeal is filed against the judgment of learned Single Judge who refused to interfere with the order dated 05.04.2011 passed by the Employees’ Provident Fund Appellate Tribunal, New Delhi in A.T.A. No. 86(03)2006 whereby the Tribunal has remanded the matter to the appellant with a direction to assess the liability @ 22% on the respondent. 2. It is contended in this appeal by learned counsel for the appellant that power regarding reduction of damages has been conferred upon the Central Board of Trustee by the Employees’ Provident Fund Act. 3. However, no such contention was advanced before learned Single Judge by the appellant. 4. We have also perused the writ petition affidavit and did not find any reference to this contention raised by the appellant before learned Single Judge. 5. Since in any event the order passed by the Employees’ Provident Fund Appellate Tribunal, New Delhi is of the year 2011 in A.T.A. No. 2025:JHHC:12645-DB 2 86(03)2006 and since the point raised now was not argued before learned Single Judge, granting liberty to the appellant to raise the said point before the primary authority, as directed by the said Tribunal, this appeal is dismissed. (M. S. Ramachandra Rao, C.J) Satish/Manish (RAJESH SHANKAR, J)