[Cites 3, Cited by 0]
Kerala High Court
Madhyamam Broadcasting Limited vs Assistant Provident Fund Commissioner on 14 January, 2026
2026:KER:2629
W.P (C) Nos.1002 & 1091/2026 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 14TH DAY OF JANUARY 2026 / 24TH POUSHA, 1947
WP(C) NO. 1002 OF 2026
PETITIONER/S:
MADHYAMAM BROADCASTING LIMITED
MEDIA ONE HEAD QUARTERS, 15/594 C, PO VELLIPARAMBA,
KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR,
YASEEN ASHRAF KALLINGAL, PIN - 673008
BY ADVS.
SRI.PRATAP ABRAHAM VARGHESE
SHRI.MANOJKUMAR G.
SHRI.ASHOK MENON
SHRI.AMEEN HASSAN K.
SMT.LISNA SHERIN T.T.
RESPONDENT/S:
1 ASSISTANT PROVIDENT FUND COMMISSIONER
EPF ORGANISATION, BHAVISHYANIDHI BHAVAN,
ERANHIPALAM PO, KOZHIKODE, PIN - 673006
2 RECOVERY OFFICER
EPF ORGANISATION, BHAVISHYANIDHI BHAVAN,
ERANHIPALAM PO, KOZHIKODE, PIN - 673006
3 THE CHIEF MANAGER
STATE BANK OF INDIA, KANNUR ROAD BRANCH,
THAVOT PALACE, KANNUR ROAD, KOZHIKODE, PIN - 673001
BY ADV DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG.
2026:KER:2629
W.P (C) Nos.1002 & 1091/2026 -2-
OTHER PRESENT:
SRI. JAWAHAR JOSE (FOR R3)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.01.2026, ALONG WITH WP(C).1091/2026, THE COURT ON 14.01.2026
DELIVERED THE FOLLOWING:
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W.P (C) Nos.1002 & 1091/2026 -3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 14TH DAY OF JANUARY 2026 / 24TH POUSHA, 1947
WP(C) NO. 1091 OF 2026
PETITIONER/S:
MADHYAMAM BROADCASTING LIMITED
MEDIA ONE HEAD QUARTERS, 15/594 C, PO VELLIPARAMBA,
KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR YASEEN
ASHRAF KALLINGAL, PIN - 673008
BY ADVS.
SRI.PRATAP ABRAHAM VARGHESE
SHRI.MANOJKUMAR G.
SHRI.ASHOK MENON
SHRI.AMEEN HASSAN K.
SMT.LISNA SHERIN T.T.
RESPONDENT/S:
1 ASSISTANT PROVIDENT FUND COMMISSIONER
EPF ORGANISATION, BHAVISHYANIDHI BHAVAN,
ERANHIPALAM PO, KOZHIKODE, PIN - 673006
2 RECOVERY OFFICER
EPF ORGANISATION, BHAVISHYANIDHI BHAVAN,
ERANHIPALAM PO, KOZHIKODE, PIN - 673006
3 THE CHIEF MANAGER
STATE BANK OF INDIA, KANNUR ROAD BRANCH,
THAVOT PALACE, KANNUR ROAD, KOZHIKODE, PIN - 673001
BY ADV DR.ABRAHAM P.MEACHINKARA, SC, EPF ORG.
2026:KER:2629
W.P (C) Nos.1002 & 1091/2026 -4-
OTHER PRESENT:
SRI. JAWAHAR JOSE (FOR R3)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.01.2026, ALONG WITH WP(C).1002/2026, THE COURT ON 14.01.2026
DELIVERED THE FOLLOWING:
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W.P (C) Nos.1002 & 1091/2026 -5-
JUDGMENT
The petitioner is common in both these writ petitions. In W.P (C)
No.1002/2026 the petitioner has approached this court being aggrieved by
the fact that though appeals are pending against Exts.P1 and P3 orders
imposing damages in terms of the provisions contained in Section 14B of the
Employees Provident Funds and Miscellaneous Provisions Act, 1952
(hereinafter referred to as 'the 1952 Act), the authorities have proceeded to
attach bank accounts of the petitioner. It is the submission of the learned
counsel for the petitioner that recovery in terms of the provisions contained in
Section 8F of the 1952 Act can only be in respect of orders which have become
final and not in respect of orders which are pending in appeal. It is submitted
that the petitioner was unable to obtain any order in the appeals filed on
account of the fact that there is no Presiding Officer in the Central
Government Industrial Tribunal-cum-Labour Court (the Appellate
Authority).
2. In W.P (C) No.1091/2026 it is the case of the petitioner that the
demand for interest in terms of Ext.P2 order under Section 7Q of 1952 Act has
been paid in full as is evident from Ext.P3. It is submitted that no appeal has
been filed against the order under Section 14B (imposing damages) which is
produced as Ext.P1 in W.P (C) No.1091/2026. However, it is submitted that
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the demand is only a sum of Rs.22,37,706/- and presently an amount of
Rs.27,28,219/- has already been recovered from the bank accounts. It is
submitted that since the demand arising out of Ext.P1 in W.P (C)
No.1091/2026 is the only demand that can be recovered in terms of the
provisions contained in Section 8F of the 1952 Act and since amounts larger
than the amount of demand in Ext.P1 in W.P (C) No.1091/2026 have already
been recovered, the petitioner may be permitted to operate its bank accounts
which are, presently the subject matter of attachment by the Provident Fund
authorities.
3. The learned Standing Counsel appearing for the Provident Fund
Department does not dispute the fact that against the orders produced as
Exts.P1 and P3 in W.P (C) No.1002/2026 appeals are pending before the
Central Government Industrial Tribunal. He also does not dispute the fact
that the demand for interest under Section 7Q in Ext.P2 in W.P (C)
No.1091/2026 has already been paid by the petitioner. He also agrees that the
demand in Ext.P1 in W.P (C) No.1091/2026 is a sum of Rs.22,37,706 and an
amount of Rs.27,28,219/- has been recovered from the bank accounts of the
petitioner.
4. Having heard the learned counsel for the petitioner in both these
cases and the learned counsel appearing for Provident Fund Department, I
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am of the view that in the facts and circumstances noticed above, further
recovery in terms of the orders produced as Exts.P1 and P3 in W.P (C)
No.1002/2026 have to be suspended pending consideration of the appeals by
the Central Government Industrial Tribunal. I am also of the opinion that
since the demand for interest in terms of Section 7Q under Ext.P2 order
produced in W.P (C) No.1091/2026 have already been paid and since the
amount larger than the amounts demanded in Ext.P1 order in W.P (C)
No.1091/2026 have already been recovered, the Provident Fund Organization
can be directed to release the attachment over the bank accounts of the
petitioner.
5. Accordingly, these writ petitions will stand disposed of directing that
the attachment proceedings (Exts.P5 and P6 in W.P (C) No.1002/2026 and
Exts.P4 and P5 in W.P (C) No.1091/2026) shall be withdrawn forthwith by
the competent authority. The demands which are subject to Exts.P1 and P3 in
W.P (C) No.1002/2026 shall not be enforced till the stay petitions filed by the
petitioners before the Central Government Industrial Tribunal are taken up
and considered by the Tribunal. The amounts already recovered will be
adjusted against the demand in Ext.P1 in W.P (C) No.1091/2026 and the
balance amount will be retained in deposit by the Provident Fund
Department, to be adjusted or refunded depending upon orders to be passed
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by the Appellate Authority in the appeals referred to above.
Writ petitions are ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
AMG
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APPENDIX OF WP(C) NO. 1002 OF 2026
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF ORDER DATED 29/12/2021 ISSUED BY
THE 1ST RESPONDENT
Exhibit P-2 TRUE COPY OF APPEAL MEMORANDUM IN APPEAL NO.
Exhibit P-3 TRUE COPY OF ORDER DATED 27/2/2024 ISSUED BY
THE 1ST RESPONDENT
Exhibit P-4 TRUE COPY OF APPEAL MEMORANDUM IN APPEAL NO.
Exhibit P-5 TRUE COPY OF ORDER DATED 7/1/2026 ISSUED BY
THE 2ND RESPONDENT
Exhibit P-6 TRUE COPY OF ORDER DATED 7/1/2026 ISSUED BY
THE 2ND RESPONDENT IN RESPECT OF AMOUNT
DETERMINED AS PER EXHIBIT P-3
Exhibit P-7 TRUE COPY OF LETTER DATED 8/1/2026 ISSUED BY
THE 3RD RESPONDENT
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APPENDIX OF WP(C) NO. 1091 OF 2026
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF PROCEEDINGS DATED 24/1/2025, THE
1ST RESPONDENT
Exhibit P-2 TRUE COPY OF ORDER DATED 24/1/2025 ISSUED BY
THE 1ST RESPONDENT.
Exhibit P-3 TRUE COPY OF DETAILS OF THE REMITTANCE MADE
WITH CHALAN NOS. AND AMOUNT.
Exhibit P-4 TRUE COPY OF PROHIBITORY NOTICE DATED
7/1/2026 IN RESPECT OF EXHIBIT P-1 ORDER
Exhibit P-5 TRUE COPY OF PROHIBITORY NOTICE DATED
7/1/2026 IN RESPECT OF EXHIBIT P-2 ORDER
Exhibit P-6 TRUE COPY OF LETTER DATED 8/1/2026 ISSUED BY
THE 3RD RESPONDENT
