M/S.White Memorial Homeo Medical ... vs The Assistant Provident Fund ... on 20 July, 2020

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Madras High Court

M/S.White Memorial Homeo Medical ... vs The Assistant Provident Fund ... on 20 July, 2020

Bench: G.R.Swaminathan

                                                                            W.P.(MD)No.5148 of 2017


                            BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                DATED: 20.07.2020

                                                    CORAM:

                              THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

                                            W.P.(MD)No.5148 of 2017
                                                     and
                                           W.M.P.(MD)No.4147 of 2017


                      M/s.White Memorial Homeo Medical College,
                      Attoor,
                      Veeyannoor Post – 629 177,
                      Kanyakumari District,
                      Rep. by its Principal,
                      Dr.T.R.Leelabai.                                 ... Petitioner

                                                        Vs


                      The Assistant Provident Fund Commissioner,
                      Employees Provident Fund Organization,
                      Sub Regional Office,
                      No.66, Water Tank Road,
                      Nagercoil – 629 001,
                      Kanyakumari District.                                   ... Respondent



                      PRAYER: Petition filed under Article 226 of the Constitution of India to

                      issue a Writ of Certiorari, calling for the records pertaining to the


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                                                                              W.P.(MD)No.5148 of 2017


                      impugned order of the respondent herein, dated 22.02.2017 made in

                      No.TN/NGL/29666/7Q/187/PDC/2017 and quash the same.


                                  For Petitioner      : Mr.R.Vijayakumar

                                  For Respondent      : Mr.K.Gurunathan


                                                      ORDER

The petitioner is an assessee under the respondent/organization.

What is under challenge is an order passed under Section 7Q of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

2.As rightly pointed out by the learned standing counsel appearing for the respondent/corporation, levy of interest under Section 7Q of the Act is only a consequential demand and when the parent liability has become final, this has to flow as a matter of course. That is why, the statute has not provided for an appeal against an order passed under Section 7Q of the Act. The petitioner can of course challenge an order passed under Section 7Q of the Act, if they can show arithmetical or clerical error. In this case no such arithmetical or clerical error has been 2/4 http://www.judis.nic.in W.P.(MD)No.5148 of 2017 shown in the matter computation of interest. Therefore, I hold that the writ petition is not maintainable. It is accordingly dismissed. No costs.

Consequently, connected miscellaneous petition is closed.




                                                                         20.07.2020

                      Index        : Yes / No
                      Internet     : Yes/ No
                      ias

Note : 1. Issue order copy on 23.07.2020

2. In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

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