Kerala State Centre For Advanced ... vs Regional Provident Fund ...
2021 Latest Caselaw 15579 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
              THE HONOURABLE MR. JUSTICE A.M.BADAR
   FRIDAY, THE 23RD DAY OF JULY 2021 / 1ST SRAVANA, 1943
                     WP(C) NO. 14621 OF 2021
PETITIONER/S:

            KERALA STATE CENTRE FOR ADVANCED PRINTING AND
            TRAINING (C-APT)
            HEAD OFFICE, VATTIYOORKAVU, THIRUVANANTHAPURAM -
            685 013 REPRESENTED BY MANAGING DIRECTOR.

            BY ADVS.
            LATHA ANAND
            M.N.RADHAKRISHNA MENON
            K.R.PRAMOTH KUMAR
            S.VISHNU (ARIKKATTIL)
            RADHAKRISHNA PILLAI B
            SIDHARTH P.S.
            ROHITH MOHAN
            RISHI VARMA T.R.
            N.SREEJITH (MAKALIYAM)


RESPONDENT/S:

    1       REGIONAL PROVIDENT FUND COMMISSIONER
            EMPLOYEES PROVIDENT FUND ORGANIZATION, PATTAM,
            THIRUVANANTHAPURAM - 695 004.

    2       ASSISTANT PROVIDENT FUND COMMISSIONER AND RECOVERY
            OFFICER
            EMPLOYEES PROVIDENT FUND ORGANIZATION, PATTAM,
            THIRUVANANTHAPURAM - 695 004.


OTHER PRESENT:

            SRI.NITHA.N.S ,SC,EPFO




     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION    ON   23.07.2021,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 14621 OF 2021




                                      -2-




                            A.M.BADAR, J.

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                 WP(C) NO. 14621 OF 2021
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               Dated this the 23rd day of July, 2021

                               JUDGMENT

Heard the learned counsel for the petitioner. It is reported that though the appeal challenging penal damages is pending before the concerned court, the Employees Provident Fund Organisation has informed the petitioner that the said appeals are already disposed of and initiated recovery proceedings. If that is so, the petitioner is at liberty to move appropriate application for taking these appeals on record of the concerned court for issuing appropriate orders.

2. So far as the grievance of the petitioner regarding recovery of interest is concerned, there cannot be any appeal, as the levy of interest is not appealable. The WP(C) NO. 14621 OF 2021

learned counsel for the petitioner is seeking instalments for payment of interest.

3. The learned standing counsel takes notice for the respondents and submits that so far as the prayer for grant of instalments for payment of interest levied as per provisions of Section 7Q of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 is concerned, 15 instalments can be granted to the petitioner for depositing the same with the organisation.

4. The learned counsel for the petitioner submits that considering the financial position of the petitioner and effect of ongoing covid - 19 pandemic, 20 instalments would serve the purpose of filing this writ petition.

In this view of the matter, this writ petition is disposed of with the following directions:

The petitioner is permitted to pay interest levied on it as per Section 7Q of the the Employees Provident Funds and Miscellaneous Provisions Act, 1952 in 20 equated successive monthly instalments WP(C) NO. 14621 OF 2021

commencing from 24.8.2021. If the petitioner fails to remit the amount as directed, the respondent shall be free to initiate the coercive proceedings for recovery of the interest.

sd A.M.BADAR, JUDGE.

dl/ WP(C) NO. 14621 OF 2021

APPENDIX OF WP(C) 14621/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF CONSOLIDATED BALANCE SHEET DATED 15/01/2021 PREPARED BY CHARTERED ACCOUNTANT.

Exhibit P2 TRUE COPY OF THE NOTICE DATED 05/03/2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE LETTER DATED 17/03/2021 SUBMITTED BY THE PETITIONER.

Exhibit P4 TRUE COPY ORDER OF THE EPF APPELLATE TRIBUNAL, NEW DELHI IN ATA NO.166(7)2011 DATED 07/03/2011.

Exhibit P5 TRUE COPY OF INTERIM ORDER IN APPEAL NO.206/2019 DATED 13/11/2019.

Exhibit P6 TRUE COPY OF THE NOTICE DATED 25/06/2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P7 TRUE COPY OF EMAIL DATED 7/7/2021 SENT BY THE PETITIONER.

Exhibit P8 TRUE COPY OF EMAIL DATED 7/7/2021 SENT BY THE 2ND RESPONDENT.

Exhibit P9 TRUE COPY OF LETTER DATED 6/7/2021 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

Exhibit P10 TRUE COPY OF THE ABOVE LETTER DATED 14/07/2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.