M/S. Redson Tea Ltd. vs Epf Appellate Tribunal And Anr.
2014 Latest Caselaw 6623 Del

$~33
*    IN THE HIGH COURT OF DELHI AT NEW DELHI

                                Judgment delivered on 9th December, 2014

+                               W.P.(C) 8691/2014

       M/S. REDSON TEA LTD.                             ..... Petitioner
                     Represented by:         Mr.S.P.Arora, Adv.

                          Versus

       EPF APPELLATE TRIBUNAL AND ANR.          ..... Respondents
                     Represented by: Mr.R.C.Chawla and
                                     Mr.D.Rajeshwar Rao, Advs.

CORAM:
HON'BLE MR. JUSTICE SURESH KAIT

SURESH KAIT, J. (ORAL)

C.M.No.20003/2014 (Exemption)

Exemptions allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 8691/2014

1. The petitioner has been assessed under Section 14B and 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The petitioner has filed an appeal against the impugned order dated 10.11.2014, however, there is no Tribunal in existence to hear the appeal or even to decide the stay application. A demand of Rs.6,45,854/- has been raised under Section 14B of the Act for the period August, 2000 to February, 2013 and demand of Rs.2,99,318/- has been raised under Section 7Q of the Act,

for the period noted above.

2. Until the appeal is taken up by the Tribunal, no coercive steps shall be taken to enforce the demand.

3. In view of the above the petition is allowed.

5. Dasti.

C.M.No.20002/2014 (stay) With the disposal of the instant petition, the stay application has become infructuous and disposed of as such.

SURESH KAIT (JUDGE) DECEMBER 09, 2014 mr