Meenachil Rubberwood Limited vs The Asst. Provident Fund ...
2022 Latest Caselaw 8431 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                  THE HONOURABLE MR. JUSTICE AMIT RAWAL
      WEDNESDAY, THE 6TH DAY OF JULY 2022 / 15TH ASHADHA, 1944
                         WP(C) NO. 19471 OF 2021
PETITIONER:

              MEENACHIL RUBBERWOOD LIMITED,
              ADIVARAM P.O, POONJAR, KOTTAYAM-686 582,
              WRONGLY SHOWN AS MANACKEL COMPLEX,
              ERATTUPETTA, KOTTAYAM-686 121,
              REPRESENTED BY ITS MANAGING DIRECTOR.

              BY ADV V.KRISHNA MENON


RESPONDENT:

              THE ASST. PROVIDENT FUND COMMISSIONER,
              EMPLOYEES PROVIDENT FUND ORGANIZATON,
              SUB REGIONAL OFFICE, ADITYA SABARI TOWER,
              P.B. NO. 36, KOTTAYAM-686 001

              BY ADV JOY THATTIL ITTOOP(K/000647/96)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.07.2022, ALONG WITH WP(C).19501/2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C) NOs. 19471 & 19501 OF 2021
                                 2

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
               THE HONOURABLE MR. JUSTICE AMIT RAWAL
  WEDNESDAY, THE 6TH DAY OF JULY 2022 / 15TH ASHADHA, 1944
                      WP(C) NO. 19501 OF 2021
PETITIONER:

          MEENACHIL RUBBER WOOD LIMITED
          ADIVARAM P.O., POONJAR, KOTTAYAM-686582,
          WRONGLY SHOWN AS MANACKEL COMPLEX,
          ERATTUPETTA, KOTTAYAM-686121,
          REPRESENTED BY ITS MANAGING DIRECTOR.

          BY ADV V.KRISHNA MENON


RESPONDENTS:

          THE ASSISTANT PROVIDENT FUND COMMISSIONER
          EMPLOYEES PROVIDENT FUND ORGANIZATION,
          SUB REGIONAL OFFICE, ADITYA SABARI TOWER,
          POST OFFICE ROAD, THIRUNAKKARA,
          P.B.NO.36, KOTTAYAM-686001.

          BY ADV JOY THATTIL ITTOOP(K/000647/96)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06.07.2022, ALONG WITH WP(C).19471/2021, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NOs. 19471 & 19501 OF 2021
                                3

                           JUDGMENT

[WP(C) Nos.19471/2021, 19501/2021]

Order of the Appellate Authority entertaining the appeal

in part of the petitioner preferred against the order of the

assessing authority, assessing the damages under Section 14B

and interest under Section 7Q has been assailed in the present

petitions.

2. Petitioner is an establishment covered under the

Employees Provident Fund and Miscellaneous Provisions Act,

1952 engaged in the business of manufacturing and selling of

treated rubber wood, treated rubber wood boards and

furniture made out of processed rubber wood. On the basis of

the report of the Enforcement Officer, proceedings under

Section 7A were initiated resulting into an assessment. As a

result thereof, proceedings under Section 14B for damages

and 7Q for interest were issued. Assessing authority assessed

the amount of damages to the tune of Rs.6,57,849/- in respect WP(C) NOs. 19471 & 19501 OF 2021

of period 03/2016 to 05/2018 and interest for the same period

at Rs.3,16,300/- in W.P.(C).No.19471 of 2021 and in

W.P(C).19501/21, damages to the tune of Rs.4,16,777/- for

period 01/2017 to 06/2019 and interest at Rs.2,00,054/-. The

appellate Tribunal while looking into the financial condition of

the petitioner company accepted the request on part and

instead of accepting 100% damages, quantified to 65%.

3. I am of the view that such interference under Article

226 of the Constitution of India with concurrent findings of fact

and law cannot be interfered with as the authorities below

have examined the material threadbare in arriving at a just

and equitable decision.

4. At this stage, learned counsel for the petitioner

requested this Court to enable the petitioner establishment to

pay the revised amount of damages and interest as per the

order of the Tribunal in 6 (six) installments. I accept the

aforementioned request and direct the petitioner to pay the WP(C) NOs. 19471 & 19501 OF 2021

amount of damages under Section 14B in both the

cases/period referred to above and also amount of interest

under section 7Q in six equal monthly instalments. First

installment would commence from 01.08.2022 and will be upto

31.01.2023 and both the amounts will be paid concurrently in

six installments. In case of failure of two installments,

respondent will be at liberty to take action against the

petitioner in accordance with law.

Writ petitions are disposed off.

Sd/-

AMIT RAWAL JUDGE nak WP(C) NOs. 19471 & 19501 OF 2021

APPENDIX OF WP(C) 19501/2021

PETITIONER EXHIBITS

Exhibit P1 A COPY OF THE ANNUAL REPORT FOR THE YEAR 2015-16.

Exhibit P2 A COPY OF THE BALANCE SHEET AS ON 31.3.2017.

Exhibit P3 A COPY OF THE BALANCE SHEET AS ON 31.3.2018.

Exhibit P4 A COPY OF THE NOTICE DATED 13.8.2019.

Exhibit P5 A COPY OF THE WRITTEN SUBMISSION DATED 27.8.2019.

Exhibit P6 A COPY OF THE ORDER NO.KR/KTM/15549/APFC/PENAL DAMAGES 14B/2019-20/3638 DATED 19.9.2019.

Exhibit P7 A COPY OF THE ORDER NO.KR/KTM/15549/APFC/7Q/2019-20/3637 DATED 19.9.2019.

Exhibit P8 A COPY OF THE MEMORANDUM OF APPEAL NO.469/2019 (LESS ANNEXURES).

Exhibit P9 A COPY OF THE ORDER OF THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL-CUM-LABOUR COURT ERNAKULAM DATED 6.4.2021. WP(C) NOs. 19471 & 19501 OF 2021

APPENDIX OF WP(C) 19471/2021

PETITIONER EXHIBITS

Exhibit P1 A COPY OF THE ANNUAL REPORT FOR THE YEAR 2015-16.

Exhibit P2 A COPY OF THE BALANCE SHEET AS ON 31.03.2017.

Exhibit P3 A COPY OF THE BALANCE SHEET AS ON 31.03.2018.

Exhibit P4 A COPY OF THE NOTICE DATED 14.12.2018.

Exhibit P5 A COPY OF THE ORDER NO.

KR/KTM/15549/APFC/PENAL DAMAGES/2018- 19/3176 DATED 10.01.2019.

Exhibit P6 A COPY OF THE ORDER NO.

KR/KTM/15549/7Q/APFC/2018-19/3177 DATED 10.01.2019.

Exhibit P7 A COPY OF THE MEMORANDUM OF APPEAL NO.

59/2019 (LESS ANNEXURES).

Exhibit P8 A COPY OF THE ORDER OF THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL-CUM-LABOUR COURT DATED 6.4.2021.