Kerala High Court
Bamboo Corporation Ltd vs The Regional Provident Fund ... on 22 March, 2022
Author: Amit Rawal
Bench: Amit Rawal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
TUESDAY, THE 22ND DAY OF MARCH 2022 / 1ST CHAITHRA, 1944
WP(C) NO. 9696 OF 2022
PETITIONER:
M/S BAMBOO CORPORATION LTD.,
PB NO. 20, ANGAMALY SOUTH, ERNAKULAM-683 573,
REPRESENTED BY THE MANAGING DIRECTOR,
SMT. INDU VIJAYAN.
BY ADV K.K.RAZIA
RESPONDENTS:
1 THE REGIONAL PROVIDENT FUND COMMISSIONER-II,
EMPLOYEES PROVIDENT FUND ORGANISATION,
BHAVISHYANIDHI BHAVAN, KALOOR, KOCHI 682 017.
2 UNION BANK OF INDIA,
PB NO. 20, ANGAMALY BRANCH, V/256, NATIONAL HIGHWAY,
ERNAKULAM-683 572, REPRESENTED BY THE CHIEF MANAGER.
BY ADV. THOMAS MATHEW NELLIMOOTTIL, SC, EPFO
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9696 OF 2022 -2-
JUDGMENT
Petitioner, Bamboo Corporation Limited, is registered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952 and owing to the non working of the Corporation, could not deposit the contribution and dues of the employees. Therefore, proceedings were initiated under Section 7A and the amount had been remitted. But since the remission of the amount determined under section 7A would not be compliance, as the consequential effect of damages and interest under the provisions of sections 14B and 7Q are inevitable, resulting into a composite order, impugned, dated 14.01.2022 whereby the damages of Rs.2,03,015/- under section 14B after deduction of the amount already remitted has been determined as Rs.1,62,456/- under Section 7Q. Concededly the proceedings under Section 14B are assailable by an appeal under Section 7(I) of the 1952 Act. Petitioner is willing to pay the interest determined under section 7Q. But before the expiry of the period of WP(C) NO. 9696 OF 2022 -3- appeal, which is sixty (60) days from the date of receipt of a certified copy of the order, which was received on 14.02.2022, respondents have issued an order under Section 8F of the 1952 Act Ext.P8 dated 28.02.2022 attaching the account for realising the amount due determined under Section 14B, which is wholly without jurisdiction.
2. Mr.Thomas Mathew Nellimoottil for the respondent organization accepts notice and submits that the petitioner is a professional defaulter and had been approaching this Court day in and day out as and when the attachment orders are passed and by depositing the paltry amounts again defaults, thus they are a willfull defaulter and cannot be granted any concession as sought in this writ petition and urges this Court for dismissal of the writ petition. Already concession of twenty and fourteen instalments had been granted which were also not complied with in the earlier round.
3. I have heard counsel for the parties and WP(C) NO. 9696 OF 2022 -4- appraised the paper book.
4. By noticing the facts above, it is a matter of record that the competent authority vide order dated 14.01.2022 passed a composite order under Sections 14B and 7Q determining the damage and interest by quantifying amount of Rs.2,03,015/- under section 14B and Rs.1,62,456/- under section 7Q. The findings under section 14B are appealable under Section 7(I). The limitation is sixty(60) days. As per the assertion in the writ petition the order dated 14.01.2022 Ext.P7 was received by the petitioner corporation on 14.02.2022. The limitation to file the appeal would expire on 13.04.2022. Before the expiry respondents have initiated the steps to attach the bank account of the Corporation in respect of realizing the dues determined under section 14B. Since the petitioner had expressed willingness to ward off the liability determined under section 7Q, the order Ext.P8 is ordered to be kept in abeyance, subject to the petitioner depositing the amount of Rs.1,62,456/- within a period of one week. In a sense the bank would WP(C) NO. 9696 OF 2022 -5- release the account from the attachment till the expiry of the period of limitation for filing the appeal or receipt of any interim order by the appellate Court. In case there is no interim order, order Ext.P2 would automatically come in force.
Writ petition is disposed off.
Sd/-
AMIT RAWAL JUDGE vv WP(C) NO. 9696 OF 2022 -6- APPENDIX OF WP(C) 9696/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INTERIM ORDER DATED 20.09.2021 IN W.P.C NO. 15793/2021. Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED 28.10.2021 IN WP(C) NO. 15793/2021 Exhibit P3 TRUE COPY OF THE INTERIM ORDER DATED 20.09.2021 IN W.P.C NO. 19189/2021 Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED 28.10.2021 IN W.P.C NO. 19189/2021 Exhibit P5 TRUE COPY OF THE INTERIM ORDER DATED 10.03.2022 IN W.P(C) NO. 8016/2022. Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 07.02.2022 Exhibit P7 TRUE COPY OF THE PROCEEDINGS DATED 18.01.2022 (RECEIVED ON 08.02.2022) ISSUED BY THE 1ST RESPONDENT.
Exhibit P8 TRUE COPY OF THE PROCEEDINGS DATED 28.02.2022 ISSUED BY THE 1ST RESPONDENT.