Kerala High Court
St. Mary'S Convent School vs Assistant Provident Fund Commissioner ... on 14 May, 2016
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
WEDNESDAY, THE 31ST DAY OF AUGUST 2016/9TH BHADRA, 1938
WP(C).No. 28924 of 2016 (M)
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PETITIONER(S):
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ST. MARY'S CONVENT SCHOOL,
PAYYANUR, KANNUR-670 307,
REPRESENTED BY ITS HEAD MISTRESS
SISTER ALICE.
BY ADV. SRI.C.P.MOHAMMED NIAS.
RESPONDENT(S):
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ASSISTANT PROVIDENT FUND COMMISSIONER (C&R),
EMPLOYEES PROVIDENT FUND ORGANISATION,
SUB REGIONAL OFFICE, PB NO. 117,
VK COMPLEX, FORT ROAD, KANNUR-670 001.
BY ADV. SRI.K.C.SANTHOSH KUMAR, SC.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 31-08-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 28924 of 2016 (M)
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT:P1 TRUE COPY OF THE G.O. DATED 14.05.2016 ISSUED BY
THE GOVERNMENT OF KERALA.
EXHIBIT:P2 TRUE COPY OF THE INSPECTION REPORT
DATED 11/11/2015 FILED BY THE ENFORCEMENT OFFICER.
EXHIBIT:P3 TRUE COPY OF THE ORDER DATED 27/01/2016 PASSED BY
THE RESPONDENT.
EXHIBIT:P4 TRUE COPY OF THE LETTER DATED 09/03/2016 SENT BY
THE PETITIONER TO THE RESPONDENT.
EXHIBIT:P5 TRUE COPY OF THE NOTICE DATED 07/06/2016 ISSUED BY
THE RESPONDENT TO THE PETITIONER.
EXHIBIT:P6 TRUE COPY OF THE REPLY TOEXT.P5 SUMMONS
SUBMITTED BY THE PETITIONER TO THE RESPONDENT.
EXHIBIT:P7 TRUE COPY OF THE ORDER PASSED UNDER SECTION 14B
OF THE ACT BY THE RESPONDENT, DATED 17/08/2016.
EXHIBIT:P8 TRUE COPY OF THE ORDER PASSED UNDER SECTION 7Q
OF THE ACT BY THE RESPONDENT, DATED 17/08/2016.
RESPONDENT'S EXHIBITS: NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
K. VINOD CHANDRAN, J.
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W.P(C). No.28924 of 2016-M
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Dated this the 31st day of August, 2016
JUDGMENT
The petitioner challenges Ext.P7 order and Ext.P8 demand made by the EPF Organisation. The assessment made as per Ext.P7 is with respect to the damages levied as per Section 14B and the interest levied as per Section 7Q of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for brevity, 'EPF & MP Act'). The petitioner, with respect to Section 7Q, only seeks for an instalment and with respect to Section 14B, the petitioner has a contention that by Ext.P7 the petitioner has W.P.(C) No.28924 of 2016-M 2 been directed to pay the amounts within 15 days.
2. As per Section 14B, there is an appeal provided under the EPF & MP Act, for which there is still time available to the petitioner. There is also no recovery proceedings as of now initiated against the petitioner. Ext.P8 recovery is only with respect to Section 7Q of the EPF & MP Act.
3. In such circumstance, the petitioner would be entitled to avail of the appellate remedy on Section 14B damages and there is no reason why this Court should invoke the extraordinary jurisdiction under Article 226 of the Constitution of India to adjudicate upon Ext.P7 in so far as Section 14B damages are concerned. With respect to Ext.P8 demand made of Section 7Q, it is to be noticed that the interest levied under Section7Q is automatic as W.P.(C) No.28924 of 2016-M 3 has been held by the Hon'ble Supreme Court in M/s.Arcot Textiles Mills Ltd. v. Regional Provident Fund Commissioner and Others [AIR 2014 SC 295].
4. Considering the facts of the case and the alleged impecunious circumstances of the petitioner, this writ petition is disposed of on the following terms:-
(i) The petitioner shall produce a certified copy of this judgment before the respondent within two weeks of receipt of the same.
(ii) The respondent shall grant twelve monthly instalments for the payment of the dues as seen from Ext.P8, starting from 29.09.2016 and continued on the 29th of the succeeding months.
(iii) Recovery proceedings shall be kept W.P.(C) No.28924 of 2016-M 4 in abeyance on condition that the remittances as per this order are made without any default.
(iv) On the petitioner making two consecutive defaults, the recovery steps initiated shall revive and continue.
(v) The interest liability will be computed as per the EPF & MP Act.
(vi) On the petitioner satisfying the entire arrears, the recovery proceedings shall be unenforceable.
Writ Petition is disposed of as above, making it clear that the 2nd respondent will be free to proceed with the recovery, if the above conditions are not complied with.
Sd/-
K. VINOD CHANDRAN, JUDGE.
//True Copy// P.A. to Judge.
sp/31/08/16