Kerala High Court
M/S.Champakara Motors vs Assistant Provident Fund Commissioner on 27 April, 2017
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
MONDAY,THE 25TH DAY OF SEPTEMBER 2017/3RD ASWINA, 1939
WP(C).No. 17914 of 2017 (L)
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PETITIONER :
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M/S.CHAMPAKARA MOTORS,
CHAMPAKARA P.O, KARUKACHAL,
KOTTAYAM, REPRESENTED BY THE
MANAGING PARTNER, P. SREEKANTAN NAIR.
BY ADV. SRI.K.V.GOPINATHAN NAIR
RESPONDENT(S):
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1. ASSISTANT PROVIDENT FUND COMMISSIONER,
EMPLOYEES PROVIDENT FUND ORGANISATION,
SUB REGIONAL OFFICE, POST OFFICE ROAD,
KOTTAYAM. PIN. 686 001.
2. RECOVERY OFFICER,
EMPLOYEES PROVIDENT FUND ORGANISATION,
CMS COLLEGE ROAD, KOTTAYAM-686 002.
R1 & R2 BY SRI.JOY THATTIL ITOOP,SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-09-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).No. 17914 of 2017 (L)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 ATRUE COPY OF THE LETTER OF 1ST RESPONDENT DATED 27.4.2017.
EXHIBIT P2 ATRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND
RESPONDENT DATED 12.5.2015.
EXHIBIT P3 A TRUE COPY OF THE APPEAL DATED 5/6/2017
EXHIBIT P4 A TRUE COPY OF THE INFORMATION THROUGH THE WEBSITE
PROVING THE DELIVERY OF THE APPEAL BEFORE THE TRIBUNAL
RESPONDENT(S)' EXHIBITS: NIL
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/TRUE COPY/
P.A.TO JUDGE
sts
K.VINOD CHANDRAN, J
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W.P.(C).No. 17914 of 2017 L
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Dated this the 25th day of September, 2017
J U D G M E N T
Petitioner is aggrieved with the letter issued by the Assistant Provident Fund Commissioner produced at Ext.P1 for damages under Section 14B as also interest under Section 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for brevity "the EPF &MP Act" only). No appeal lies from an order imposing 7Q interest as has been held by the Hon'ble Supreme Court in M/s.Arcot Textiles Mills Ltd. v. Regional Provident Fund Commissioner and others (A.I.R. [2014] SC 295).
2. With respect to the damages under Section 14B, an appeal is provided under the Act and the petitioner has invoked the remedy by Ext.P3, in which is enclosed a petition for stay; within the time stipulated under the Act. The Central Government Industrial Tribunal at Ernakulam has been constituted as the EPF Appellate WP(C).17914/2017 2 Tribunal, which has not been notified as of now. However, the appeals are being received by the office and numbered; but not taken up for consideration.
3. Considering the above circumstances, it is directed that the demand with respect to Section 14B shall be kept in abeyance till the interim application in the appeal or the appeal itself is considered, whichever is earlier. However, the said stay shall be applicable only on the petitioner satisfying the amount due as per Section 7Q of the Act. Petitioner is also granted two months' time to satisfy the said amount failing which recovery shall be proceeded against to recover the amount due under Section 7Q as also Section 14B.
The writ petition stands disposed of as above. No costs.
Sd/-
(K. VINOD CHANDRAN, JUDGE)
jma //true copy//
P.A to Judge