Bamboo Corporation Ltd vs The Regional Provident Fund ...
2022 Latest Caselaw 3385 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE AMIT RAWAL
     TUESDAY, THE 22ND DAY OF MARCH 2022 / 1ST CHAITHRA, 1944
                        WP(C) NO. 9696 OF 2022
PETITIONER:

          M/S BAMBOO CORPORATION LTD.,
          PB NO. 20, ANGAMALY SOUTH, ERNAKULAM-683 573,
          REPRESENTED BY THE MANAGING DIRECTOR,
          SMT. INDU VIJAYAN.

          BY ADV K.K.RAZIA


RESPONDENTS:

    1     THE REGIONAL PROVIDENT FUND COMMISSIONER-II,
          EMPLOYEES PROVIDENT FUND ORGANISATION,
          BHAVISHYANIDHI BHAVAN, KALOOR, KOCHI 682 017.

    2     UNION BANK OF INDIA,
          PB NO. 20, ANGAMALY BRANCH, V/256, NATIONAL HIGHWAY,
          ERNAKULAM-683 572, REPRESENTED BY THE CHIEF MANAGER.

          BY ADV. THOMAS MATHEW NELLIMOOTTIL, SC, EPFO


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 9696 OF 2022     -2-



                         JUDGMENT

Petitioner, Bamboo Corporation Limited, is registered

under the Employees Provident Fund and Miscellaneous

Provisions Act, 1952 and owing to the non working of the

Corporation, could not deposit the contribution and dues

of the employees. Therefore, proceedings were initiated

under Section 7A and the amount had been remitted. But

since the remission of the amount determined under

section 7A would not be compliance, as the consequential

effect of damages and interest under the provisions of

sections 14B and 7Q are inevitable, resulting into a

composite order, impugned, dated 14.01.2022 whereby

the damages of Rs.2,03,015/- under section 14B after

deduction of the amount already remitted has been

determined as Rs.1,62,456/- under Section 7Q.

Concededly the proceedings under Section 14B are

assailable by an appeal under Section 7(I) of the 1952

Act. Petitioner is willing to pay the interest determined

under section 7Q. But before the expiry of the period of

appeal, which is sixty (60) days from the date of receipt

of a certified copy of the order, which was received on

14.02.2022, respondents have issued an order under

Section 8F of the 1952 Act Ext.P8 dated 28.02.2022

attaching the account for realising the amount due

determined under Section 14B, which is wholly without

jurisdiction.

2. Mr.Thomas Mathew Nellimoottil for the

respondent organization accepts notice and submits that

the petitioner is a professional defaulter and had been

approaching this Court day in and day out as and when

the attachment orders are passed and by depositing the

paltry amounts again defaults, thus they are a willfull

defaulter and cannot be granted any concession as

sought in this writ petition and urges this Court for

dismissal of the writ petition. Already concession of

twenty and fourteen instalments had been granted which

were also not complied with in the earlier round.

3. I have heard counsel for the parties and

appraised the paper book.

4. By noticing the facts above, it is a matter of

record that the competent authority vide order dated

14.01.2022 passed a composite order under Sections 14B

and 7Q determining the damage and interest by

quantifying amount of Rs.2,03,015/- under section 14B

and Rs.1,62,456/- under section 7Q. The findings under

section 14B are appealable under Section 7(I). The

limitation is sixty(60) days. As per the assertion in the

writ petition the order dated 14.01.2022 Ext.P7 was

received by the petitioner corporation on 14.02.2022.

The limitation to file the appeal would expire on

13.04.2022. Before the expiry respondents have initiated

the steps to attach the bank account of the Corporation in

respect of realizing the dues determined under section

14B. Since the petitioner had expressed willingness to

ward off the liability determined under section 7Q, the

order Ext.P8 is ordered to be kept in abeyance, subject to

the petitioner depositing the amount of Rs.1,62,456/-

within a period of one week. In a sense the bank would

release the account from the attachment till the expiry of

the period of limitation for filing the appeal or receipt of

any interim order by the appellate Court. In case there is

no interim order, order Ext.P2 would automatically come

in force.

Writ petition is disposed off.

Sd/-

AMIT RAWAL JUDGE vv

APPENDIX OF WP(C) 9696/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE INTERIM ORDER DATED 20.09.2021 IN W.P.C NO. 15793/2021.

Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED 28.10.2021 IN WP(C) NO. 15793/2021

Exhibit P3 TRUE COPY OF THE INTERIM ORDER DATED 20.09.2021 IN W.P.C NO. 19189/2021

Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED 28.10.2021 IN W.P.C NO. 19189/2021

Exhibit P5 TRUE COPY OF THE INTERIM ORDER DATED 10.03.2022 IN W.P(C) NO. 8016/2022.

Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 07.02.2022

Exhibit P7 TRUE COPY OF THE PROCEEDINGS DATED 18.01.2022 (RECEIVED ON 08.02.2022) ISSUED BY THE 1ST RESPONDENT.

Exhibit P8 TRUE COPY OF THE PROCEEDINGS DATED 28.02.2022 ISSUED BY THE 1ST RESPONDENT.