Kerala High Court
Harshad M. Shah vs Regional Provident Fund Commissioner on 17 February, 2026
2026:KER:14070
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 17TH DAY OF FEBRUARY 2026 / 28TH MAGHA, 1947
WP(C) NO. 5787 OF 2026
PETITIONER:
HARSHAD M. SHAH,
AGED 66 YEARS,
S/O. MANSUKHLAL, RESIDING AT PARAMKRIPA, 8/284 SILK
STREET, CALICUT, SECRETARY, SHRI GUJARATHI VIDYALAYA
ENGLISH MEDIUM HIGHER SECONDARY SCHOOL, BEACH ROAD,
KOZHIKODE, PIN - 673032.
BY ADVS.
SHRI.V.V.SURENDRAN
SRI.P.A.HARISH
SMT.APOORVA RAMKUMAR
RESPONDENTS:
1 REGIONAL PROVIDENT FUND COMMISSIONER,
EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB-REGIONAL
OFFICE, BHAVISHYA NIDHI BHAVAN, PB NO. 1806,
ERANHIPALAM, KOZHIKODE, PIN - 673006.
2 THE ASSISTANT PROVIDENT FUND COMMISSIONER,
EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB-REGIONAL
OFFICE, BHAVISHYA NIDHI BHAVAN, PB NO. 1806,
ERANHIPALAM, KOZHIKODE, PIN - 673006.
3 THE RECOVERY OFFICER,
EMPLOYEES PROVIDENT FUND ORGANIZATION, REGIONAL OFFICE,
BHAVISHYA NIDHI BHAVAN, PB NO. 1806, ERANHIPALAM,
KOZHIKODE, PIN - 673006.
WP(C) NO. 5787 OF 2026
2
2026:KER:14070
4 BRANCH MANAGER,
UNION BANK OF INDIA, CALICUT MAIN BRANCH, DEVKARAN
MANSION, SHAMALDAS GANDHI ROAD, CHEROOTTY ROAD,
KOZHIKODE, PIN - 673032.
BY ADV SRI.P.S.GIREESH
SRI.A.S.P.KURUP, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17.02.2026, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 5787 OF 2026
3
2026:KER:14070
JUDGMENT
The petitioner has approached this Court being aggrieved by the fact that though an appeal has been filed before the Central Government Industrial Tribunal against Ext.P9 order under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short 'the 1952 Act') as also against Ext.P10 order under Section 7Q of the said Act along with Ext.P12 application for stay, the Provident Fund authorities have proceeded to issue Ext.P16 Prohibitory Order causing grave prejudice and hardship to the petitioner.
2. The learned counsel appearing for the Provident Fund Department submits that no appeal is maintainable against an order determining the interest payable under Section 7Q of the 1952 Act. It is submitted that an appeal is, however, maintainable against the order imposing damages under Section 14B of the 1952 Act. It is submitted that since the petitioner has not obtained any stay from the Central Government Industrial Tribunal, there is no illegality in the Provident Fund authorities proceeding to recover the amounts from the petitioner.
WP(C) NO. 5787 OF 2026 4 2026:KER:14070
3. The learned counsel appearing for the petitioner would submit, in reply, that there cannot be any demand for interest in the facts of this case as the contributions in respect of which the interest demand has been made were already paid by the petitioner within time. It is submitted that in so far as the order under Section 14B of the 1952 Act is concerned, there was no reason to impose damages on the petitioner under Section 14B of the 1952 Act.
4. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the Provident Fund Department, I am of the opinion that this writ petition can be disposed of directing that Ext.P16 Prohibitory Order shall be kept in abeyance and shall not be enforced till the stay petition filed by the petitioner in Ext.P11 appeal is taken up and considered by the Tribunal, in accordance with the law. Taking into consideration the submission of the learned counsel appearing for the Provident Fund Department that no appeal is maintainable against an order under Section 7Q of the 1952 Act, I direct that if any question regarding maintainability of the appeal (in so far as it relates to the demand under Section 7Q of the 1952 Act) is raised before the Tribunal, the same shall also be considered by the Tribunal.
WP(C) NO. 5787 OF 2026 5 2026:KER:14070 The writ petition is ordered accordingly.
Sd/-
GOPINATH P. JUDGE DK WP(C) NO. 5787 OF 2026 6 2026:KER:14070 APPENDIX OF WP(C) NO. 5787 OF 2026 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE CHALLAN TAKEN BY THE PETITIONER SOCIETY IN FAVOUR OF THE EMPLOYEES PROVIDENT FUND ORGANIZATION FOR PAYMENT OF CONTRIBUTION FOR THE MONTH OF SEPTEMBER 2017, DATED 28.10.2017 Exhibit P2 A TRUE COPY OF THE REQUEST DATED 24.07.2023 MADE BY THE PETITIONER SOCIETY TO THE 1ST RESPONDENT Exhibit P3 A TRUE COPY OF THE LETTER DATED 11.10.2023 MADE BY THE PETITIONER SOCIETY TO THE 1ST RESPONDENT Exhibit P4 A TRUE COPY OF THE LETTER DATED 16.11.2023 ISSUED BY THE PETITIONER SOCIETY TO THE 1ST RESPONDENT Exhibit P5 A TRUE COPY OF THE CIRCULAR DATED 11.07.2017 ISSUED BY THE EMPLOYEES PROVIDENT FUND ORGANIZATION TO THE REGIONAL PROVIDENT FUND OFFICES AND ZONAL OFFICES Exhibit P6 A TRUE COPY OF THE CIRCULAR DATED 05.10.2018 ISSUED BY THE EMPLOYEES PROVIDENT FUND ORGANIZATION Exhibit P7 A TRUE COPY OF THE NOTICE DATED 16.05.2024 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P8 A TRUE COPY OF THE REPLY DATED 11.06.2024 MADE BY THE PETITIONER BEFORE THE 1STRESPONDENT Exhibit P9 A TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED 26.06.2024 UNDER SECTION 14B OF THE ACT Exhibit P10 A TRUE COPY OF THE ORDER DATED 26.06.2024 UNDER SECTION 7Q OF THE ACT Exhibit P 11 A TRUE COPY OF THE MEMORANDUM OF APPEAL AS APPEAL NO. 92/2024 FILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNAL DATED 12.09.2024 WP(C) NO. 5787 OF 2026 7 2026:KER:14070 Exhibit P12 A TRUE COPY OF THE AFFIDAVIT AND PETITION DATED 12.09.2024 SEEKING TO STAY THE OPERATION OF EXT.P9 AND P10 ORDER Exhibit P13 TRUE COPY OF THE DEMAND NOTICE NO.
KRKKD0011458000/RECOVERY/2025/2249 DEMANDING A SUM OF RS. 41,739/- DATED 01.08.2025 Exhibit P14 TRUE COPY OF THEDEMAND NOTICE NO.
KRKKD0011458000/RECOVERY/2025/2250 DEMANDING A SUM OF RS. 60,162/- DATED 01.08.2025 Exhibit P15 A TRUE COPY OF THE REPLY DATED 12.08.2025 MADE BY THE PETITIONER TO THE 3RD RESPONDENT Exhibit P16 A TRUE COPY OF THE PROHIBITORY ORDER BEARING NO. KR/KKD/11458/ RECOVERY/ 2025/1690 ISSUED BY THE 3RD RESPONDENT DATED 21.01.2026 Exhibit P17 A TRUE COPY OF THE LETTER DATED 31.01.2026 ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT