Citation : 2026 Latest Caselaw 1765 Mad
Judgement Date : 9 April, 2026
WMP No. 15171 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-04-2026
CORAM
THE HON'BLE MR JUSTICE M.DHANDAPANI
WMP No. 15171 of 2026
IN
WP NO. 13930 OF 2026
M/s. Martin Spinning Mills and Agencies Private
Ltd.,
Represented by its Director,
No. 54, Mettupalayam Road,
G N Mills Post,
Coimbatore - 641 029
..Petitioner(s)
Vs
1. The Regional Provident Fund Commissioner
Employees Provident Fund Organisation,
Dr.Balasundaram Road,
Coimbatore - 641 018
2. The Assistant P F Commissioner
Employees Provident Fund Organisation,
Dr.Balasundaram Road,
Coimbatore - 641 018.
3. The Sub-Registrar,
The Sub Registrar Office,
PeriyanayakkanPalayam,
Coimbatore
..Respondent(s)
Petition filed to grant an Order of Stay of all further proceedings pursuant to the
Impugned Demand Notice No.TN/RO/CBE/RECOVERY/CC-13/21038/2025
dated 04.08.2025 issued by the 2nd Respondent pending disposal of the above
Writ Petition.
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https://www.mhc.tn.gov.in/judis
WMP No. 15171 of 2026
For Petitioner(s): Mr.P.Dinesh Kumar
For Respondent(s): Mr.R.Vishnu for R1 & R2
Ms.Aswini Devi for R3
ORDER
This Writ Miscellaneous Petition has been filed to grant an order of stay
of all further proceedings pursuant to the impugned demand Notice
No.TN/RO/CBE/RECOVERY/CC-13/21038/2025 dated 04.08.2025 issued by
the second respondent pending disposal of the above Writ Petition.
2. Heard the learned counsels appearing on either side.
3. The learned counsel for the petitioner submitted that the petitioner
Company is a Textile Spinning Company and had purchased the subject
property from M/s.Ramkrishna Engineering Industries Ltd., and some
machineries from M/s.Lakshana Cotton Spinning Mills Ltd., apart from the
purchase of new machineries and running the said Mill. He further submitted
that the petitioner Company received the order of attachment issued by the first
respondent dated 17.06.2025, attaching the subject property to the third
respondent and subsequent to that, a demand notice dated 04.08.2025 was sent
by the second respondent for the outstanding dues of Provident Fund
accumulation of M/s.Lakshana Cotton Spinning Mills Ltd., to the tune of
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Rs.1,32,18,082/- i.e., Rs.44,09,464/- under 7Q and Rs.2,23,512/- &
Rs.85,84.006/- under 14B of the Employees’ Provident Fund Act. He
contended that the petitioner has only purchased some machineries from
M/s.Lakshana Cotton Spinning Mills and therefore, the dues demanded by the
second respondent for the liability of the said establishment through demand
notice dated 04.08.2025, is not sustainable.
4. Considering the facts and circumstances of the case and also taking
note of the submissions of the learned counsel for the petitioner, this Court is of
the view that a prima-facie case has been made out by the petitioner for grant of
an interim stay, however on certain conditions. Accordingly, there shall be an
order of interim stay on condition that the petitioner shall deposit 50% of the
demand amount as per the demand notice of the second respondent dated
04.08.2025 without prejudice to the right of the petitioner, within a period of
four weeks from the date of receipt of a copy of this order.
5. Notice.
09-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No
DP
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To
1. The Regional Provident Fund Commissioner Employees Provident Fund Organisation, Dr.Balasundaram Road, Coimbatore - 641 018
2. The Assistant P F Commissioner Employees Provident Fund Organisation, Dr.Balasundaram Road, Coimbatore - 641 018.
3. The Sub-Registrar, The Sub Registrar Office, PeriyanayakkanPalayam, Coimbatore
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M.DHANDAPANI, J.
DP
IN WP NO. 13930 OF 2026
09-04-2026
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