M/S. Indroyal Crafts Private Limited vs The Assistant Provident Fund ...
2024 Latest Caselaw 6045 Ker

Kerala High Court

M/S. Indroyal Crafts Private Limited vs The Assistant Provident Fund ... on 23 February, 2024

Author: P Gopinath

Bench: P Gopinath

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
    FRIDAY, THE 23RD DAY OF FEBRUARY 2024 / 4TH PHALGUNA, 1945
                       WP(C) NO. 19646 OF 2015
PETITIONER:

          M/S. INDROYAL CRAFTS PRIVATE LIMITED,
          M.G.ROAD,ROYAL PLAZA,PATTOM,THIRUVANANTHAPURAM,
          VATTIYOORKKAVU,THIRUVANANTHAPURAM-695 004,
          REPRESENTED BY ITS DIRECTOR.
          BY ADVS.
          SRI.RAVI KRISHNAN
          SRI.RAHUL SHENOY


RESPONDENTS:

    1     THE ASSISTANT PROVIDENT FUND COMMISSIONER,
          EMPLOYEES PROVIDENT FUND ORGANIZATION,REGIONAL OFFICE,
          BHAVISHYANIDHI BHAVAN,PATTOM,
          THIRUVANANTHAPURAM-695 004.
    2     THE RECOVERY OFFICER,
          EMPLOYEES PROVIDENT FUND ORGANISATION,REGIONAL OFFICE,
          BHAVISHYANIDHI BHAVAN,PATTOM,
          THIRUVANANTHAPURAM-695 004.
          BY ADV NITA N.S, SC, EPFO


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19646 OF 2015
                                2

                          JUDGMENT

This writ petition has been filed projecting a grievance

that pending the consideration of Ext.P3 appeal by the

appellate Tribunal, the recovery proceedings have been

initiated to recover the amounts adjudicated in terms of

Exts.P1 and P2.

2. This writ petition was admitted on 30.06.2015

and has been pending since with an interim order against

recovery.

3. When this matter came up for consideration

before this Court on 31.01.2024, it was adjourned to

12.02.2024 at the request of the petitioner as the last chance

making it clear that no further adjournments will be granted

under any circumstances. On 12.02.2024, it was further

adjourned to be listed today.

4. When this matter is called out today, there is no

representation for the petitioner. That apart, it is to be noted

that while an appeal against an order imposing penalty

under Section 14B of the EPF Act may be maintainable WP(C) NO. 19646 OF 2015

before the Tribunal, the demand for interest under Section

7Q cannot be challenged by filing an appeal before the

Tribunal.

5. The learned Standing Counsel for the Provident

Fund Organization is also not in a position to inform this

Court as to what was happened to the statutory appeal.

In the light of the above, the writ petition will stand

dismissed for default.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 19646 OF 2015

APPENDIX OF WP(C) 19646/2015

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY ORDER DATED 04.08.2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 14 B EMPLOYEES PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT 1952 EXHIBIT P2 TRUE COPY ORDER DATED 04.08.2014 PASSED BY THE IST RESPONDENT UNDER SECTION 7 Q EMPLOYEES PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT 1952 EXHIBIT P3 TRUE COPY APPEAL MEMORANDUM FILED BEFORE THE EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL,NEW DELHI AS A.T.A.NO.1290(07)2014 EXHIBIT P4 TRUE COPY THE REVENUE RECOVERY CERTIFICATE UNDER SECTION 8 OF THE EMPLOYEES PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT.