Kerala High Court
M/S. Veenus Ply Boards vs Employees Provident Fund Organization on 7 April, 2026
2026:KER:31146
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 7TH DAY OF APRIL 2026 / 17TH CHAITHRA, 1948
WP(C) NO. 7859 OF 2026
PETITIONER:
M/S. VEENUS PLY BOARDS,
PANIPRA, KOTHAMANGALAM, ERNAKULAM, REPRESENTED BY ITS
MANAGING PARTNER, PIN - 686692.
BY ADVS.
SHRI.JEEVADAS H.
SRI.C.B.MUKUNDAN (THRISSUR)
SHRI.ASWIN KUMAR M J
SMT.ALEESHA SHEREEF
RESPONDENTS:
1 EMPLOYEES PROVIDENT FUND ORGANIZATION,
BHAVISHYANIDHIBHAVAN, PERA/53, CHAMMANY RD, JOURNALIST
COLONY, KATHRIKADAVU, KALOOR, KOCHI, ERNAKULAM, KERALA
REPRESENTED BY IT'S REGIONAL PROVIDENT FUND
COMMISSIONER CUM RECOVERY OFFICER, PIN - 682017.
2 THE ENFORCEMENT OFFICER,
BHAVISHYANIDHI BHAVAN, PERA/53, CHAMMANY RD, JOURNALIST
COLONY, KATHRIKADAVU, KALOOR, KOCHI, ERNAKULAM,
KERALA, PIN - 682017.
BY ADV SRI.THOMAS MATHEW NELLIMOOTTIL FOR EPFO
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.04.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7859 OF 2026
2
2026:KER:31146
JUDGMENT
The petitioner suffered orders under Section 7Q and Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short 'the 1952 Act'). Both these orders are on record as Ext.P2 in the writ petition. The petitioner has preferred appeals against both these orders and those appeals are stated to be pending before the Central Government Industrial Tribunal cum Labour Court, Ernakulam (hereinafter referred to as 'the Tribunal'). In the meanwhile, recovery proceedings were initiated to recover the amounts due under the orders referred to above, prompting the petitioner to approach this Court by filing the above writ petition.
2. The learned counsel appearing for the Provident Fund Department would submit that no appeal lies against an order demanding interest under Section 7Q of the 1952 Act. It is submitted that in so far as the order imposing damages under Section 14B of the 1952 Act is concerned, an appeal can be maintained before the Tribunal.
3. The learned counsel appearing for the petitioner submits that there are judgments of various courts, which indicate that where the interest is demanded as part of a composite proceeding, an appeal can be maintained against the demand for WP(C) NO. 7859 OF 2026 3 2026:KER:31146 interest as well. It is submitted that the petitioner will pay off the demand for interest in some instalments and the petitioner may be permitted to argue on the maintainability of an appeal against demand for interest under Section 7Q of the 1952 Act before the Tribunal.
4. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the Provident Fund Organization, I am of the opinion that this writ petition can be disposed of directing that the recovery of amounts adjudicated as damages under Section 14B of the 1952 Act for the period from 01.10.2016 to 28.02.2024 can be kept in abeyance till the stay petition filed by the petitioner before the Tribunal is taken up and considered by the Tribunal. I am inclined to so direct also taking into consideration of the fact that there has been no regular sitting in the Tribunal for a considerable period of time. In so far as the demand for interest is concerned, I am prima facie of the opinion that no appeal can be maintained against an order demanding interest under Section 7Q of the 1952 act. Therefore, I am of the opinion that the petitioner must be required to pay off the amounts imposed as interest under Section 7Q of the 1952 Act subject to the right of the petitioner to argue on the maintainability of the appeal before the WP(C) NO. 7859 OF 2026 4 2026:KER:31146 Tribunal. The petitioner shall pay the amounts imposed as interest under Section 7Q of the 1952 Act in six equal monthly instalments. The 1st of such instalments shall be paid on or before 30.05.2026 and the subsequent instalments shall be paid on or before the last working day of succeeding months. Subject to the above conditions, the recovery proceedings initiated against the petitioner to recover the amounts due under the orders marked as Ext.P2 shall stand withdrawn.
The writ petition will stand disposed of as above.
Sd/-
GOPINATH P. JUDGE DK WP(C) NO. 7859 OF 2026 5 2026:KER:31146 APPENDIX OF WP(C) NO. 7859 OF 2026 PETITIONER EXHIBITS Exhibit P1 COPY OF THE STATEMENT SHOWING AMOUNTS PAYABLE UNDER SECTIONS7Q AND 14B, VIDE, ESTT. ID; KRKCH2269447/000 Exhibit P2 TRUE COPY OF THE ORDER IN DIARY NO.
124/2024 - PROCEEDINGS OF THE REGIONAL. P. F. COMMISSIONER-II, KOCHI Exhibit P3 OFFICE COPY OF THE APPEAL MEMORANDUM DATED 14.10.2024 Exhibit P4 TRUE COPY OF THE RECOVERY NOTICE NO.
KR/KCH/226944/RECOVERY/2025-26/4649 DATED 07/11/2025 Exhibit P5 OFFICE COPY OF THE REPRESENTATION DATED 25/11/2025 SUBMITTED BY THE COUNSEL FOR THE PETITIONER Exhibit P6 SCREENSHOT OF THE LISTING DATE AS SEEN FROM THE OFFICIAL CITE OF THE CGIT TRIBUNAL