Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Try out our Premium Member Services -- Sign up today and get free trial for one month.
Kerala High Court
Dr. Km Navas vs The Regional Provident Fund ... on 22 May, 2024
Author: Amit Rawal
Bench: Amit Rawal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
WEDNESDAY, THE 22ND DAY OF MAY 2024 / 1ST JYAISHTA, 1946
WA NO. 189 OF 2024
AGAINST THE ORDER/JUDGMENT DATED 15.01.2024 IN WP(C) NO.32336 OF
2023 OF HIGH COURT OF KERALA
APPELLANT(S)/PETITIONER:
DR. KM NAVAS,
AGED 57 YEARS
EXECUTIVE TRUSTEE,
KUNHITHARUVAI MEMORIAL CHARITABLE TRUST (KMCT)
MANASSERY, KOZHIKODE - KERALA, PIN - 673602
BY ADVS.
K.ANAND
HUSSAIN KOYA VALIYAVEEDAKATH
BENNY ANTONY PAREL
AMEER SALIM
RESPONDENT(S)/RESPONDENTS
1 THE REGIONAL PROVIDENT FUND COMMISSIONER,
EPF ORGANISATION,
SUB REGIONAL OFFICE BHAVISHYA NIDHI BHAVAN ERANHIPALAM,
KOZHIKODE, PIN - 673006
2 RECOVERY OFFICER,
EPF ORGANISATION, SUB REGIONAL OFFICE BHAVISHYA NIDHI
BHAVAN ERANHIPALAM,
KOZHIKODE - KERALA, PIN - 673006
3 EMPLOYEES PROVIDENT FUND ORGANISATION,
REPRESENTED BY THE REGIONAL PROVIDENT FUND COMMISSIONER
EPF ORGANISATION, SUB REGIONAL OFFICE,
BHAVISHYA NIDHI BHAVAN, ERANHIPALAM,
KOZHIKODE - KERALA, PIN - 673006
4 UNION BANK OF INDIA,
REPRESENTED BY ITS MANAGER MANASSERY BRANCH KOZHIKODE -
KERALA., PIN - 673602
WA NO. 189 OF 2024
2
BY ADVS.
ABRAHAM P.MEACHINKARA
ASP.KURUP
SADCHITH.P.KURUP(K/1419/2002)
C.P.ANIL RAJ(K/872/2007)
SIVA SURESH(K/2688/2022)
RESHMA RAJ(K/1150/2021)
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON
04.04.2024, THE COURT ON 22.05.2024 DELIVERED THE
FOLLOWING:
WA NO. 189 OF 2024
3
JUDGMENT
Amit Rawal, J.
Appellant/petitioner is the Chairman and Managing Trustee of Kunhitharuvai Memorial Charitable Trust. The object of the Trust is to run educational institutions of all kinds and social service institutions such as orphanages, health clinics, hospitals etc. In December 2015, proceeding under Section 7A of the EPF & MP Act, 1952 was initiated on the basis of the report of the Enforcement Officers and without conducting a proper hearing, an ex parte order dated 29.01.2016 was passed. The aforementioned order was assailed before this Court in W.P.(C).No.6744/2016. This Court vide judgment dated 25.02.2016 set aside the said order by issuing directions to the respondents therein to furnish all the addresses of trustees and adhere to the provisions of the Act. Again the proceedings when commenced, the procedure was not followed, necessitating the petitioner to approach this Court in W.P.(C). WA NO. 189 OF 2024 4 No.14175/2016. This Court vide judgment dated 08.04.2016 disposed of the writ petition with direction to the petitioner to peruse the records available on 12.04.2016 and take photocopy of the documents if needed. Respondents therein were directed to give 10 days' further time for hearing in the matter and thereafter no adjournment should be granted. The 1st respondent was also directed to full hearing of the parties to arrive at a decision without delay. As per the contentions the Provident Fund Commissioner acted in undue haste in not entertaining the application dated 22.04.2016, which was filed after having put in appearance on receipt of the communication dated 21.04.2016. In the aforementioned application, eight documents were sought to be produced from the respondent and thereafter again on same very date an application was submitted to issue summons directing three Enforcement Officers to attend enquiry for the purpose of eliciting the truth by cross examination. Both the applications had not been decided independently, but, vide impugned order are deemed to be WA NO. 189 OF 2024 5 rejected on the ground that whatever the version in shape of the documents the petitioner relied upon had been taken on record, therefore, there was no need of cross-examination of the Enforcement Officers. The powers under Sub-Section 2 of Section 7A of the EPF & MP Act, 1952, is akin to civil court where production of documents, attendance of the witness and cross examination are sine -qua - non.
2. Keeping in view the aforementioned background, order dated 30.05.2016 under Section 7A of the Employees Provident Fund Miscellaneous Provisions Act, 1952, was challenged in the writ petition bearing No.19996/2016 dated 02.03.2022. The stand of the respondent-organisation was that the orders passed from time to time were legal and justified for the reason that the appellant/petitioner did not at any point of time availed remedy of appeal in order to avoid the deposit of statutory amount. This Court considering the rival contentions of the parties, disposed of the writ petition in the following manner:
"12. Without commenting further on the merits of WA NO. 189 OF 2024 6 the matter which may not affect either of the parties to the lis, I set aside the order Ext.P10, allow the writ petition and remit the matter to the Provident Fund Commissioner to undertake the exercise in terms of the observations hereinabove and the following directions:
i) Respondents shall serve a notice to the petitioner or authorized representative to appear before the authority on a particular date.
ii) On appearance, petitioner shall move an application for production of the documents or an application for admission and denial of certain documents or serve interrogatives, which shall be duly replied by the respondents.
iii) After having undertaken the aforementioned task, if any of the parties to the lis desire for examination list of witnesses would be exchanged and summons will be issued to the concerned witnesses for filing affidavit and cross examination. If any of the witnesses is found to be imbecile or disable, Provident Fund Commissioner can always exercise the power of issuing the commission.
iv) Provident Fund Commissioner would give five-
five effective opportunities to the parties after exercise of the production of documents is over, for the purpose of leading the evidence within two months each and conclude the trial and pass order within a period of six months."
3. Pursuant to the order aforementioned direction, WA NO. 189 OF 2024 7 hearings were granted by the organization. On receipt of the next order, on 13.06.2022 notice under Section 7A was issued for fixing the date. Hearing was commenced resulted into the impugned order dated 23.01.2023. The said order was assailed before the Single Bench of this Court on various grounds. Noticing the predicament and other aspects learned Single Bench of this Court disposed of the writ petition in the following manner:
"8. Having considered the submissions, I am of the view that this writ petition can be disposed of by issuing the following directions.
(i) The 1st respondent is permitted to encash the Demand Draft bearing No.KR/KKD/Cashier/2023-24 dated
04.10.2023 forthwith and appropriate the proceeds.
(i) The respondents shall permit the petitioner to pay the balance amount in 24 equal monthly installments, the first of which shall be payable on 15th of March, 2024.
(ii) The respondents shall keep the coercive proceedings, if any, initiated against the petitioner in abeyance if the petitioner complies with the conditions and directions above and continues to pay the amount as ordered by this Court without any default.
(iii) On the petitioner committing default of payment of any installment as ordered above, the respondents shall be entitled to recommence the recovery proceedings.
WA NO. 189 OF 2024 8 This writ petition is disposed of."
4. The aforementioned order has been assailed in the present appeal and this Court confronted the counsel with regard to the maintainability of appeal as concession of payment of amount due was ordered to be paid in instalments. Noticing his contention, this Court on 12.02.2024 passed the following detailed order:
"This is the third round of litigation whereby appellant has been made liable to pay the amount of contribution of Rs.3,22,00,000/- (Rupees three crores and twenty two lakhs only). Rs.75,00,000/- (Rupees seventy five lakhs only) has already been remitted. Only when proceedings under Section 8F of the Act were initiated, appellant came to know that there was some order. The alleged acknowledgments attached along with the counter have not actually been received by the Trust. Appellant has sought the indulgence of this Court before the Single Bench, also to permit him to file appeal when, for the first time, the order dated 23rd of January, 2023 of the assessing authority was attached to the counter affidavit. There was an interim stay by the Single Judge, but later on the writ petition has been dismissed by relying upon those acknowledgments the veracity of which was doubted by the appellant. It is further contended that the observation of making payment in installments, in fact, WA NO. 189 OF 2024 9 could not have been entertained for the reason that the appellant had been disputing the liability from the day one.
2. On the other hand, learned counsel appearing on behalf of the EPF submitted that the appellant was in knowledge of the order and the limitation for filing the appeal had already elapsed. Though Ext.P12 notice was issued on 11th of May, 2023, writ petition was filed in September, 2023. There is no provision for condonation of delay of that period. Therefore, the remedy of appeal would not be available at this stage. Even otherwise the premises were again inspected on 28.11.2022 and the order impugned was based upon that inspection.
3. Per contra, Mr.Anand, learned counsel for the appellant submitted that the copy of the report was alleged to have been supplied by registered post and is not understandable as to why the report and the orders were not handed over when, on all hearing dates, representative of the Trust had been appearing. This creates a doubt.
4. Issue notice before admission. Dr.Abraham P Meachinkara, Standing Counsel takes notice for EPFO. Two weeks' time is granted to the respondents to place the records to the court to mete out the objections raised.
Post on 26.2.2024. Till such time there shall be an interim stay of further proceedings in Exts.P12 and P13."
In response to the aforementioned order, organization has WA NO. 189 OF 2024 10 filed a counter affidavit.
5. Mr.K.Anand, learned counsel appearing on behalf of the appellant/petitioner submitted that the respondent issued notice dated 13.06.2022 under Section 7A fixing the date as 28.06.2022 for enquiry and proceedings were subsequently considered on following dates; 28.06.2022, 12.07.2022, 19.07.2022, 26.07.2022, 10.08.2022, 25.08.2022, 01.09.2022, 02.09.2022, 15.09.2022, 28.09.2022 and 02.11.2022. But from the record, it is evident that it was duly contesting the case but for the reason best known, the respondent did not supply of the copy of the impugned order passed under Section 7A and alleged in the counter that the order was sent by registered post and acknowledged by a person is only a plea to escape the judicial review for the reason that appellant has a good case and if given liberty to file a statutory appeal under Section 7(I) of the EPF Act is sanguine of the success of the same owing to various grounds including the number of the employees and liability. In all the proceedings representative WA NO. 189 OF 2024 11 of the appellant had been appearing and seeking leave. All the daily orders were being sent by e-mail; for the reason best known the impugned order was not sent by e-mail but only by registered post and the receipt of the same is under serious dispute which can be agitated in appeal if permitted. Limitation to file the appeal would arise only from the date of knowledge of the order which came to notice only when the proceedings of recovery were initiated. In other words, appellant acquired the knowledge of the order first time when the respondent-organisation filed the counter affidavit which would be on 05.02.2024 and in case the period is calculated as provided under the Tribunal (Procedure) Rules, 1997, limitation of 60+60 days would be expiring only in April, 2024, and not from the date of passing of the order or dispatch of the same by registered post.
6. During the pendency of the writ petition, when the recovery proceedings attaching an amount of Rs.1,08,00,000/- (Rupees one crore eight lakhs only) were initiated. Pursuant to the direction of the Court, an amount WA NO. 189 OF 2024 12 of Rs.1,06,52,970/- (Rupees one crore six lakhs fifty two thousand nine hundred seventy only) had already been deposited.
7. On the other hand, Mr.Abrham K. Meachinkara, learned counsel appearing on behalf of the respondent opposed the aforementioned prayer and submitted that the limitation to file the appeal is already over as the appellant had the knowledge of the order dated 23.01.2023 which was received by AD card on 13.02.2023 and by taking that date limitation to file the appeal expired on 12.06.2023. The provision of Limitation Act is not applicable and therefore appeal is hopelessly time barred/belatedly. Appellant is playing hide and seek with the Court in order to avoid the payment and had been challenging the matter at the drop of the hat. The organisation complied with the direction of this Court in letter and spirit and there is no scope for interference/judicial review; otherwise also writ appeal would not be maintainable as appellant/petitioner had undertaken to pay the amount in instalments. WA NO. 189 OF 2024 13
8. We have heard the learned counsel for the parties and appraised paper book.
9. During the course of hearing, learned counsel for the appellant had undertaken to deposit the balance amount of Rs.2,14,32,850/- (Rupees two crore fourteen lakhs thirty two thousand eight hundred fifty only) and in that regard filed an application along with copy of demand draft. This Court on 02.04.2024 noticing the facts passed the following order:
Mr. K. Anand, learned Counsel appearing on behalf of the appellant, submitted that as per previous order of this Court, reflecting the intention of his client to deposit the amount, with liberty to file an appeal, an application for receiving additional evidence has been given, enclosing copy of demand draft (Rs.2,14,32,855/- (Rupees two crore fourteen lakh thirty two thousand eight hundred fifty five only) dated 30.03.2024) deposited in the account of PF organization. The same is taken on record and is ordered to be registered.
2. The learned Counsel representing the Employees' Provident Fund Organization do not deny receipt of the same.
3. Learned Counsel appearing for the appellant seeks the indulgence of this Court for permission to file an WA NO. 189 OF 2024 14 appeal by taking all the pleas available as per law.
4. On the other hand, learned Counsel appearing for the Employees' Provident Fund Organization, raised objection regarding the maintainability of the appeal, as it is ex facie barred by the law of limitation by referring to events referred in the counter statement filed before the Single Bench.
5. The contention of the appellant is that all the other orders have been either supplied by hand or through e-mail but the impugned order was by registered post and the person who received the same was not authorised.
Only when recovery proceedings were initiated, cause of action accrued to file the writ petition and only in the counter, the impugned order was enclosed. We deem it appropriate to call upon the counsel for the appellant to give a list of dates and events of the hearing, in order to ascertain whether the appellant would be debarred from filing the appeal, in view of the non applicability of Section 5 of the Limitation Act.
Post on 04.04.2024. The interim order will continue till then. The question of submission of the electronic challan will be considered on the next posting date."
10. The only point to be considered is whether the appellant can be permitted to avail the remedy of statutory appeal and in case it is barred by way of limitation as prescribed under Rule 7 of the Tribunal (Procedure) Rules, WA NO. 189 OF 2024 15 1997, or not. As per Section 7(I) of 1952 Act, any order passed under Section 7A of the Act is assailable by an appeal and limitation to file the appeal provided under Section 7 (I) of 1952 Act and Rule 7 of the Tribunal Rules reads as under:
7-I. Appeals to Tribunal.--(1) Any person aggrieved by a notification issued by the Central Government, or an order passed by the Central Government or any authority, under the proviso to sub-section (3), or sub-section (4), of section 1, or section 3, or sub-section (1) of section 7A, or section 7B [except an order rejecting an application for review referred to in sub-section (5) thereof], or section 7C, or section 14B, may prefer an appeal to a Tribunal against such notification or order.
(2) Every appeal under sub-section (1) shall be filed in such form and manner, within such time and be accompanied by such fees, as may be prescribed."
Rule 7. Fee, time for filing appeal, deposit of amount due on filing appeal.--
(1) Every appeal filed with the Registrar shall be accompanied by a fee of Rupees five hundred to be remitted in the form of Crossed Demand Draft on a nationalized bank in favour of the Registrar of the Tribunal and payable at the main branch of that Bank at the station where the seat of the said Tribunal situate.
WA NO. 189 OF 2024 16 (2) Any person aggrieved by a notification issued by the Central Government or an order passed by the Central Government or any other authority under the Act, may within 60 days from the date of issue of the notification/order, prefer an appeal to the Tribunal.
Provided that the Tribunal may if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the prescribed period, extend the said period by a further period of 60 days.
Provided further that no appeal by the employer shall be entertained by the Tribunal unless he has deposited with the Tribunal a Demand Draft payable in the Fund and bearing 75% of the amount due from him as determined under Section 7-A. Provided also that the Tribunal may for reasons to be recorded in writing, waive or reduce the amount to be deposited under Section 7-O."
11. The point to be pondered is as to whether the appellant/petitioner acquired the knowledge of the impugned order dated 23.01.2023 only when it was attached for the first time in the counter affidavit filed in the pending writ petition which was filed on 30.09.2023 when the prosecution notice was issued by the Assistant Provident Fund Commissioner by attaching certain amount or from the date of receipt of the acknowledgment card dated WA NO. 189 OF 2024 17 13.02.2023 as per the submissions of the organization.
12. To answer the aforementioned controversy, it would be appropriate to extract the chronological events after the demand by this Court:
1 13-06-2022 Notice under section 7A was issued fixing 28-06-2022 for inquiry 2 28-06-2022 (1) Shri Suraj P., Manager, HR of the establishment appeared.
(2) Directions given in the judgment in WPC 19996 of 2016 was explained to the representative in order to proceed further in the case.
(3) Shri Suraj P stated that he will file his statement/contentions along with documents through mail and also requested opportunity to produce due to volume.
(4) the inquiry was adjourned to 12-07- 2022 3 12-07-2022 (1) Shri Suraj P. HR Manager appeared for the establishment. The employer representative stated that due to certain health issues he could not prepare the written statement/contentions as advised previously and requested for one week time.
(2) Case was adjourned 19-07-2022 4 19-07-2022 (1) None appeared for establishment. An e-mail dated 18-07-2022 was received from establishment seeking adjournment WA NO. 189 OF 2024 18 for seven days.
(2) Case was adjourned and posted for 26-07-2022 5 26-07-2022 (1) Shri Suraj P., HR Manager appeared and requested more time as most of staff are not well and submitted a letter by e- mail dated 26-07-2022.
(2) Case was adjourned for 10-08-2022 6 10-08-2022 (1) Shri Suraj P appeared and submitted that statement was still under preparation and will be mailed on that day itself (2) Fifth opportunity was not availed by the representative of the establishment (3) Case was adjourned for 25-08-2022 7 25-08-2022 (1) Case was adjourned due to administrative exigencies (2) Adjourned to 01-09-2022, which was informed to establishment.
8 01-09-2022 (1) Representative of Establishment did not appeared (2) Department contacted the Representative of Establishment over phone and he requested time till next day for mailing their statement/representation (3) case adjourned to 02-09-2022 9 02-09-2022 (1) Shri Suraj P appeared and stated that they have made a representation and prepared due statement as per their calculation.
(2) The mailed contents on examination was found for the period involved from 09/2014 to 09/2015 (3) Were as the inquiry was for the period WA NO. 189 OF 2024 19 03/2004 to 09/2015 (4) Time was sought to produce records and the same was allowed (5) The employer was directed to produce all relevant record as per notice dated 13- 06-2022 and was posted to 15-09-2022 10 15-09-2022 (1) Shri Suraj appeared and produced certain records with reference to the dues calculation to the statement dated 11-08- 2022, which was submitted on the previous date of hearing.
(2) On verification, it was found that records were not tallying with other records like Balance Sheet.
(3) It was seen that Statement made is only for the period 09/2014 to 09/2015 as already indicated in Daily Order Sheet dated 02-09- 2022.
(4) For the period 03/2004 to 08/2014 neither any statement nor any records were produced.
(5) Representative sought time to check and requested two week time.
6)Case was adjourned to 28-09-2022 11 28-09-2022 (1) Shri Suraj represented the establishment and requested one more opportunity for four weeks time (2) Case was adjourned finally to 02-11- 2022 with a direction, if there is no representation, case will be disposed of based on available records on the file 12 02-11-2022 (1) Shri Suraj represented for establishment (2) The Representative of the WA NO. 189 OF 2024 20 establishment has filed a statement dated 28-10-2022 along with Annexure in respect of the three institution viz., (a) KMCT Trust Ayureveda College, (b) KMCT Arts and Science College, (c) KMCT Kuttipuram Law College.
(3) The representative admitted the dues in respect of following institution as per the 7A order dated 01-06-2016 viz., (a) KMCT Head Office, Pooladikunnu, (b) KMCT Collegem Pooladikunnu, (c) KMCT Business, (d) KMCT Dental College, (e) College of Architecture, (f College of Nursing and School of Nursing, (g) KMCT College of Pharmaceutical Science. (4) The representative neither defended nor admitted the dues in respect of following institutions viz., (a) KMCT College of Eng for Women, (b) Poly Technic. (c) KMCT Debtak - Regular Staff,
(d) KMCT College of Architecture, (e) KMCT Teacher Training Institute, (f) Nursing School, (g) Nursing College and
(h) KMCT B.Ed. College 13 28-11-2022 Enforcement Officer's Report 14 30-11-2022 Enforcement Officer's Report dated 28-11- 2022 along with Daily Order Sheet was forwarded to the Establishment through email.
Enforcement's Officer Report was submitted and provided. Representative of Establishment requested for physical verification of Records and was allowed. They were allowed to verify records on 01- 11-2022 from 10.00 a.m. onwards and on WA NO. 189 OF 2024 21 completion proceedings will be drawn, 15 01-11-2022 Employer did not avail the opportunity for perusing the records 16 28-12-2022 Employer was afforded a final opportunity to file their statement, if any by 28-12- 2022 17 16-01-2023 As a last chance, employer was given an opportunity to submit their written statement if any, by 16-01-2023 be scrutinizing the records well before the date 18 23-01-2023 7A proceedings was passed assessing dues for the period 03/2004 to 09/2015 for Rs. 3,22,86,287/-
19 13-02-2023 AD Card received back acknowledging the receipt of 7 A proceedings dated 13-02- 2023 20 13-03-2023 Letter issued informing the default in remittance and to remit the amount within 15 days 21 30-03-2023 Order of Attachment under section 8F of the EPF Act issued to The Manager, Andhra Bank, Mamassery Branch, Calicut 22 13-04-2023 Certificate under section 8 of the EPF Act issued by the Assessing Officer to the Recovery Officer 23 11-05-2023 Form No. EPF CP1 Notice of demand to the Defaulter issued by the Recovery Officer 24 18-09-2023 Reminder to the Manager, Andhra Bank Manassery Branch for non-compliance of the order of attachment issued by APFC WA NO. 189 OF 2024 22 25 18/09/23 Prohibitory Order issued to the Manager, Union Bank Manassery Branch, Kozhikode issued by Recovery Officer 26 20-09-2023 Prohibitory Order issued to the Manager, Union Bank Main Branch, Kozhikode issued by Recovery Officer 27 26-09-2023 Prohibitory Order issued to the Manager, Union Bank Kallai Branch, Kozhikode issued by Recovery Officer 28 27-09-2023 Prosecution Notice issued by APFC to the Petitioner 29 30-09-2023 Writ Petition No. 32336 of 2023 filed by the Petitioner 30 15-01-2024 Disposal of Writ Petition No. 32336 of 2023 availing Installment facility 31 08-02-2014 Writ Appeal No. 189 of 2024 against judgment dated 15-1-2024 in WPC No. 32336 of 2023
13. On perusal of the daily orders extracted above, it is evident that on most of the occasions the representative of the establishment had been appearing, seeking time and even asking for the inspection of the record, even the copy WA NO. 189 OF 2024 23 of the enforcement officer report who conducted the enquiry after the remand on 28.12.2022 was supplied through e- mail. But when the matter was heard on 16.01.2023, the date of pronouncement was not notified to the appellant/petitioner. Be that as it may. Even if it had been notified it is intriguing that why the order under Section 7A dated 23.01.2023 assessing the dues for the period 03/04 to 09/2015 of Rs.3,22,86,287/- (Rupees three core twenty two lakhs eighty six thousand two hundred eighty seven only) was not sent through email or supplied to the representatives of the establishment, instead order of attachment was issued on 30.03.2023. The contention of the appellant/petitioner throughout before the Single Bench and before us is that alleged AD card received by acknowledging the receipt of 7A proceedings on 13.02.2023 was by a person who was not duly authorized. It is yet to be proved in an appeal which is last court of fact and law. Appellant came to know about the passing of the order when prosecution notice was issued on 27.09.2023, the writ WA NO. 189 OF 2024 24 petition was filed on 30.09.2023. Respondent - Organisation filed the counter attaching the order. The knowledge of the order was from 05.12.2023 when it was disclosed for the first time in the counter affidavit and the limitation of 60+60 days would expire on 04.06.2024. It is settled law that the period spent in a wrong court is liable to be excluded by taking the aid of provisions of Section 14 of the Limitation Act. We are thus prima facie of the view that the orgainisation has not been able to satisfy the conscience of the Court the manner and mode in which the impugned order had been communicated to the appellant/petitioner as all the orders were either given by hand or through e-mail but not the impugned order. All these factors much less points on merits could be considered in case the appellant is provided the opportunity of appeal in accordance with law by taking limitation from 05.12.2023. Since the appellant has already deposited the entire amount in case the appeal is permitted the Appellate Court could decide the justification of the demand and other factors which the WA NO. 189 OF 2024 25 appellant reserve the right to take before the appellate authority. Accordingly, this writ appeal is disposed of by relegating the appellant to file the appeal by counting the period of limitation from the date of acquisition of knowledge of the impugned order dated 23.01.2023 from 05.12.2023 by excluding the period spent in the writ petition and the period for preparation of certified copy of the judgment.
Sd/-
AMIT RAWAL JUDGE Sd/-
EASWARAN S. JUDGE nak WA NO. 189 OF 2024 26 APPENDIX OF WA 189/2024 RESPONDENT ANNEXURES Annexure R1(A) True copy of the Final Report on Squad Inspection of KMCT group of Institution vide No. KR/KKD/SQUAD/KMCT/20I5 dated 11-12-2015 Annexure R1(C) True copy of the 7A proceedings dated 1-6-2016 with respect to the KMCT Establishment Annexure R1(D) True copy of the Enforcement Officers Report dated 28-11-2022 Annexure R1(E) True copy of the email dated 30-11-2022 forwarding Enforcement Officers Report dated 28-11-2022 along with Daily Order Sheet Annexure R1(B) True copy of the RTI reply providing report submitted by the EOs for the period 3/2004 to 9 /2015 vide Letter No KR/KKD/23276/EnflI(2) RTI Reply/2016-17 dated 5-4-2016 PETITIONER ANNEXURES Annexure 1 True copy of the e-mail communication dated 03.11.2022 attaching the daily order sheet No: KR/KKD/23276/2022 dated 02.11.2022 forwarded to the appellant Annexure 2 True copy of the e-mail communication dated 05.12.2022 attaching the daily order in Diary No: 341/2022 dated 01.12.2022 forwarded to the appellant Annexure 3 True copy of the e-mail communication dated 29.12.2022 attaching the daily order in Diary No: 341/2022 dated 28.12.2022 forwarded to the appellant WA NO. 189 OF 2024 27 Annexure 4 True copy of the e-mail communication dated 3.10.2023 attaching the prohibitory order No:
KR/KKD/23276/Recovery/2023 dated 18.9.2023 Annexure 5 TRUE COPY OF THE DEMAND DRAFT NO. 1701 DATED 30.01.2024 ISSUED BY THE AXIS BANK MALAPARAMBA BRANCH Annexure 6 TRUE COPY OF THE COVERING LETTER ISSUED BY THE APPELLANT TO THE 1ST RESPONDENT DATED 01.04.2024