Steel Industrials Kerala Limited vs The Board Of Trustees
2023 Latest Caselaw 901 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE AMIT RAWAL
     TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944
                        WP(C) NO. 2173 OF 2020
PETITIONER:

          STEEL INDUSTRIALS KERALA LIMITED,
          SILK NAGAR,ATHANI.P.O,
          MULANKUNNATHUKAVU-680771,THRISSUR,
          REPRESENTED BY ITS MANAGING DIRECTOR.

          BY ADVS.
          LATHA ANAND
          SRI.M.N.RADHAKRISHNA MENON


RESPONDENTS:

    1     THE BOARD OF TRUSTEES,
          EMPLOYEES PROVIDENT FUND ORGANIZATION,
          REPRESENTD BY ITS SECRETARY,BHAVISHYANIDHI BHAVAN,
          14,BHIKAJI CAMA PLACE, NEW DELHI,INDIA.

    2     ASST.PROVIDENT FUND COMMISSIONER,
          EMPLOYEES PROVIDENT FUND ORGANISATION,
          SUB REGIONAL OFFICE,BHAVISHYANIDHI BHAVAN,
          ERANJIPALAM,KOZHIKODE-673006.

    3     THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL CUM LABOUR
          COURT,
          ERNAKULAM-682016.

          BY ADV.
          SRI.ABRAHAM P.MEACHINKARA, SC, EPFO


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 2173 OF 2020           -2-



                         JUDGMENT

The order under Section 14B of the Employees

Provident Fund and Miscellaneous Provisions Act, 1952

(hereinafter referred to as 'the Act', for short) is under

challenge in this writ petition on behalf of the petitioner.

On account of non deposit of the contribution of the

employees, an enquiry under Section 7A of the Act was

initiated resulting into the assessment. Inevitable

proceedings under Section 14B and 7C of the Act were

initiated. The present writ petition is fall out of the

aforementioned proceedings whereby the damages were

assessed for the period February, 2016 to September,

2016 to the tune of Rs.1,38,174/- (Rupees One lakh thirty

eight thousand one hundred and seventy four only). In

appeal, the appellate authority reduced it to 60% by

giving rebate of 40%, which comes to Rs.82,904/-(Rupees

Eighty two thousand nine hundred and four only). At the

time of issuance of notice, 25% of the said amount of

Rs.82,904/- has been deposited.

2. Learned counsel for the petitioner submits that

the balance amount will be deposited in two instalments.

3. Learned Standing Counsel for respondents has

no objection.

4. In this view of the matter, the order of the

appellate Tribunal is upheld. The balance amount is

directed to be deposited in two equal monthly

instalments, in the month of February and March, 2023.

On account of failure of one instalment respondents will

be at liberty to take action in accordance with law. Writ

petition stands disposed off.

Sd/-

AMIT RAWAL JUDGE vv

APPENDIX OF WP(C) 2173/2020

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF 2ND RESPONDENT'S ORDER DATED 18.07.2017 ISSUED TO THE PETITIONER IMPOSING DAMAGES.

EXHIBIT P2 TRUE COPY OF THE EXTRACT OF APPEAL NO.33/2017 UNDER SECTION 7 I OF THE EPF & MP ACT FILED BY THE PETITIONER BEFORE CGIT,ERNAKULAM.

EXHIBIT P3 TRUE COPY OF APPELLATE ORDER DATED 16.12.2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER

EXHIBIT P4 TRUE COPY OF STATEMENT SHOWING THE ACCUMULATED LOSS SUFFERED BY THE PETITIONER COMPANY DURING THE YEARS 2008-2009 TO 2017-2018.