[Cites 5, Cited by 0]
Calcutta High Court
Davidian Girls' School And Anr vs Employees' Provident Fund ... on 31 March, 2026
1
od-1
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
WPO/149/2026
DAVIDIAN GIRLS' SCHOOL AND ANR.
VS
EMPLOYEES' PROVIDENT FUND ORGANIZATION,
KOLKATA AND ORS.
BEFORE :
HON'BLE JUSTICE SHAMPA DUTT (PAUL)
DATE : 31ST March, 2026.
Appearance:
Mr. Soumyo Mazumdar, Sr. Adv.
Mr. Sushovit Dutt Majumder, Adv.
Mr. Victor Chatterjee, Adv.
Ms.Pubali Sinha Chowdhury, Adv.
Mr. Sagnik Shaw, Adv. ...for petitioners.
Mr. Sarosij Dasgupta, Adv.
Mr. Soumyajit Mishra, Adv. ...for respondent no.4.
1. Affidavit of service filed in Court today is taken on record.
2. The writ application has been preferred praying for direction
upon the respondent nos.1, 2 and 3 for not giving effect to
the order dated 30th September, 2025 passed by the
respondent authorities, against the petitioner no.1, in the
proceeding under section 7A of the Employees' Provident
Funds and Miscellaneous Provisions Act, 1952.
3. The petitioner has also challenged the notice dated 25 th
March, 2026 issued by the respondent authorities to the
Branch Manager, Bank of India, Free School Street Branch,
Kolkata. It appears that the said Bank has not been made
party in the present case.
4. The petitioner is granted liberty to add the Bank as a party in
the present case and note the same in the cause title.
5. It is submitted by Mr. Majumder, learned senior counsel
appearing for the petitioner that an order under section 7A
was passed by the respondent authorities on 30 th September,
2025, wherein the authorities held as follows :-
"VII. FINAL OPERATIVE ORDER
Now, therefore, I, Suraj Gupta, Regional Provident
Commissioner-II, Kolkata in exercise of the powers
conferred upon me under Section 7A of the Employees'
Provident Funds and Miscellaneous Provisions Act, 1952,
after having carefully considered the complaints, written
submissions documentary evidence, witness depositions,
enforcement reports and case law placed on record, and
after due application of mind, do hereby hold and order
as follows:
87. That Davidian Girls' School is not an independent
establishment, but is a functional unit of Armenian
College & Philanthropic Academy within the meaning of
Section 2A of the EPF & MP Act, 1952.
88. That the employees shown as engaged under
Davidian Girls' School are in fact employees of Armenian
College & Philanthropic Academy and are entitled to
statutory provident fund membership under Code No.
WB/PRB/19504.
89. That the provident Fund dues in respect of the
employees of Davidian Girls' School for the period
November 2007 to April 2014 are assessed at a total of
₹4,17,725/- (Rupees Four Lakh Seventeen Thousand
Seven Hundred Twenty Five only),
90. That the establishment shall deposit the aforesaid
dues within a period of sixty (60) days from the date of
receipt of this order, by remitting the same into the
designated accounts of the Employees' Provident Fund
Organisation through ECR under Code No.
WB/PRB/19504.
91. That in addition to the above, the establishment shall
be liable to pay Interest under Section 7Q of the Act and
damages under Section 14B of the Act, which shall be
quantified and recovered separately in accordance with
law.
92. That the establishment shall file a compliance report
before this office within sixty (60) days from the date of
this order, along with proof of remittances made.
93. That failure to comply with the directions herein shall
render the establishment liable for coercive action under
Sections 8B to 8G of the Act, including recovery through
attachment of bank accounts, property and prosecution of
the employers/trustees responsible.
94. This is to further order that the Department will be at
liberty to re-open the case as and when any Information
regarding Investments is received, collaborated with any
cognizable, maintainable and reliable documents or
evidence, for any period related to the instant case period
or any periods beyond this period.
95. This is without prejudice to any other action that may
be imposed under the provision of law for which the
establishment has already required itself liable.
96. This order is appealable under Section 71 of the EPF
& MP Act, 1952 before the Hon'ble Central Government
Appellate Tribunal within 60 days of receipt of this
order."
6. The respondent No. 4, Armenian College and Philanthropic
Academy is being represented today.
7. Learned counsel appearing for the said respondent submits
that they intend to file an appeal against the said order dated
30th September, 2025 passed under Section 7A of the
Employees' Provident Funds and Miscellaneous Provisions
Act, 1952.
8. The petitioner on the other hand submits that after the said
order under section 7A of the said Act was passed, the
petitioner being aggrieved with the findings of the authority
concerned, has preferred an appeal before the Central
Government Appellate Tribunal, Kolkata and the appeal has
been numbered as Appeal No.EPF-03 of 2026.
9. The said appeal has been filed on 28th January, 2026 and
the next date for hearing of the appeal has been fixed on 8 th
April, 2026.
10. In the meantime, in spite of the said appeal pending for
hearing, the respondent no.2 has proceeded to issue an order
of attachment dated 25th March, 2026. It appears that the
said attachment order dated 25th March, 2026, does not
mention any specific account in the Bank concerned and the
learned counsels for the parties submit that admittedly both
the parties maintain independent accounts with the said
Bank. As such in that respect also, the notice of attachment
is vague.
11. Considering the fact that admittedly an appeal is pending, in
which the respondent no.2 is also a party and thus has
notice of the appeal, the impugned notice dated 25 th March,
2026 is an abuse of the process of law.
12. Considering the said facts, the impugned notice dated 25 th
March, 2026 be stayed till the disposal of the appeal, as
there is no permanent Presiding Officer at the CGAT,
Kolkata.
13. It is further directed that the respondent authorities shall
not take any coercive action against the appellant herein,
whose appeal is sub-judice before the Tribunal, till disposal
of the appeal.
14. Writ application is disposed of.
15. Urgent photostat certified copy of this order, if applied for, be
supplied to the parties upon compliance of all requisite
formalities.
(SHAMPA DUTT (PAUL), J.)
nm.
