Kerala High Court
M/S. Mcleod'S English School vs Regional Provident Fund ... on 4 March, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
FRIDAY, THE 4TH DAY OF MARCH 2022 / 13TH PHALGUNA, 1943
WP(C) NO. 7133 OF 2022
PETITIONER/S:
1 M/S. MCLEOD'S ENGLISH SCHOOL,
POOMALA P.O., SULTHAN BATHERY, WAYANAD-673592,
REPRESENTED BY ITS MANAGER.
2 THE MANAGER,
M/S. MCLEOD'S ENGLISH SCHOOL, POOMALA P.O., SULTHAN
BATHERY, WAYANAD-673592.
BY ADV MITHUN BABY JOHN
RESPONDENT/S:
1 REGIONAL PROVIDENT FUND COMMISSIONER,
EPFO REGIONAL OFFICE, KOZHIKODE (CALICUT), EMPLOYEES'
PROVIDENT FUND ORGANISATION, BHAVISHYA NIDHI BHAVAN, P.B.
NO.1806, ERANHIPALAM P.O., KOZHIKODE, KERALA-673006.
2 ASSISTANT PROVIDENT FUND COMMISSIONER,
EMPLOYEES' PROVIDENT FUND ORGANISATION, BHAVISHYA NIDHI
BHAVAN, P.B. NO.1806, ERANHIPALAM P.O., KOZHIKODE,
KERALA-673006.
3 THE RECOVERY OFFICER,
OFFICE OF THE RECOVERY OFFICER EMPLOYEES PROVIDENT FUND
ORGANISATION, BHAVISHYA NIDHI BHAVAN, P.B. NO. 1806,
ERANHIPALAM P.O., KOZHIKODE, KERALA-673006.
BY ADV ABRAHAM P.MEACHINKARA
OTHER PRESENT:
ADV.SAJEEV KUMAR K.GOPAL-SC, ADV.DR.ABRAHAM MECHINKARA-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7133 OF 2022
2
JUDGMENT
The demand notice of 2017 issued in pursuance of the final
order of 2016 under Section 14B of the EPF and MP Act, 1952
imposing damages to the tune of Rs.3,20,589/- has been challenged
in this writ petition.
2. Before the counsel for the petitioners could raise the
submissions, counsel representing the EPF has raised the objection
qua maintainability of the writ petition as no appeal within the
period of limitation has been preferred and is against the doctrine
akin to delay and laches as the demand notice is of 2017 whereas
the writ petition is filed on 2022.
3. At this stage, counsel for the petitioners submits that he
would not press the writ petition on merits except that the payment
may be permitted to be made in installments as the financial
position of the petitioners is well known in view of the income and
expenditure and the balance sheets placed on record vide Ext.P6 to
P14. He undertakes to pay the amount of Rs.3,20,589/- in six
installments.
Since the petitioners are willing to pay the amount in
installments I do not deem it appropriate to consider the question
WP(C) NO. 7133 OF 2022
of maintainability of the writ petition; in order to strike the equity
and meet the ends of the justice, prayer of the petitioner is
accepted. Liberty is granted to deposit the amount of
Rs.3,20,589/- in six installments commencing from 15.3.2022
ending on 16.8.2022. If the amount as aforesaid is remitted, there
will not be any coercive measures against the petitioner. In case of
any two successive default, the respondents shall be at liberty to
take action, in accordance with law.
Sd/-
sab AMIT RAWAL
JUDGE
WP(C) NO. 7133 OF 2022
APPENDIX OF WP(C) 7133/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2010-2011
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P2 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2011-2012
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P3 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2012-2013
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P4 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2013-2014
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P5 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2014-2015
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P6 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2015-2016
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
WP(C) NO. 7133 OF 2022
A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2016-2017
Exhibit P7 OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P8 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2017-2018
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P9 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2018-2019
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P10 A TRUE COPY OF THE INCOME EXPENDITURE
ACCOUNT FOR THE FINANCIAL YEAR 2019-2020
OF THE 1ST PETITIONER SCHOOL UNDER JD
MCLEOD MEMMORIAL CHARITABLE TRUST,
POOMALA.
Exhibit P11 A TRUE COPY OF THE BALANCE SHEET FOR THE
FINANCIAL YEAR 2010-2011 OF THE 1ST
PETITIONER SCHOOL UNDER J.D. MCLEOD
MEMMORIAL CHARITABLE TRUST, POOMALA.
Exhibit P12 A TRUE COPY OF THE BALANCE SHEET FOR THE
FINANCIAL YEAR 2011/2012 OF THE 1ST
PETITIONER SCHOOL UNDER J.D. MCLEOD
MEMMORIAL CHARITABLE TRUST, POOMALA.
Exhibit P13 A TRUE COPY OF THE BALANCE SHEET FOR THE
FINANCIAL YEAR 2012-2013 OF THE 1ST
PETITIONER SCHOOL UNDER J.D. MCLEOD
MEMMORIAL CHARITABLE TRUST, POOMALA.
WP(C) NO. 7133 OF 2022
Exhibit P14 A TRUE COPY OF THE BALANCE SHEET FOR THE
FINANCIAL YEAR 2013-2014 OF THE 1ST
PETITIONER SCHOOL UNDER J.D. MCLEOD
MEMMORIAL CHARITABLE TRUST, POOMALA.
Exhibit P15 A TRUE COPY OF THE SUMMONS DATED
13/05/2016 FROM THE 2ND RESPONDENT TO
APPEAR FOR HEARING AND IMPOSED AN
EXORBITANT AMOUNT OF RS.3,20,589/- AS
DAMAGES UNDER SECTION 14B AND AN INTEREST
OF RS.1,59/665/- OF THE EPF AND MP ACT OF
THE BELATED REMITTANCE OF EPF DURING THE
PERIOD 01/11/2011 TO 31/12/2013.
Exhibit P16 A TRUE COPY OF THE FINAL ORDER, BEARING
NO. KR/KK.28214/ENF-2(4)/14B/2016, LEVYING
RS. 3,20,589/- AS DAMAGES UNDER SECTION
14B OF THE EPF AND MP ACT PASSED BY THE
2ND RESPONDENT AGAINST THE 1ST PETITIONER.
Exhibit P17 A TRUE COPY OF THE DEMAND NOTICE BEARING
RRC NO.
KRKKD11242/0028214/11/04/2017/502/4 DATED
19/04/2017 ISSUED BY THE 3RD RESPONDENT
FOR THE RECOVERY OF DAMAGES OF RS.
3,20,589/-.
