Kerala High Court
The Alappuzha District Co-Operative ... vs The Assistant Provident Fund ... on 5 August, 2010
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 8TH DAY OF NOVEMBER 2012/17TH KARTHIKA 1934
WP(C).No. 9311 of 2012 (L)
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PETITIONER(S):
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THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD
ALAPPUZHA, REPRESENTED BY ITS GENERAL MANAGER.
BY ADV. SRI.GEORGE POONTHOTTAM,SC,ALAPPUZHA DIST
RESPONDENT(S):
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THE ASSISTANT PROVIDENT FUND COMMISSIONER
AND RECOVERY OFFICER, EMPLOYEES PROVIDENT FUND
ORGANISATION, SUB REGIONAL OFFICE, 36/685 A
BHAVISHYANIDHI BHAVAN, P.B.NO.1895, KALOOR
KOCHI-682017.
BY ADV. DR.S.GOPAKUMARAN NAIR (SR.)
BY ADV. SRI.A.RAJASIMHAN,SC,EPF ORGANISATION
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 9311 of 2012 (L)
APPENDIX
PETITIONER(S) EXHIBITS
EXHIBIT P1: TRUE COPY OF THE JUDGMENT IN WPC NO.37575/2009 DATED
5.8.2010.
EXHIBIT P2: TRUE COPY OF THE ORDER IN RP NO.1009/2010 IN WP 37575/2009
DATED 25.11.2010.
EXHIBIT P3: TRUE COPY OF THE ORDER NO. KR/KC/1812/RECOVERY/2011 DATED
20.7.2011 ISSUED BY THE RESPONDENT.
EXHIBIT P4: TRUE COPY OF THE SHOW CAUSE NOTICE NO.
KR/KC/1812/RECOVERY/2011/8893 DATED 25.8.2011.
EXHIBIT P5: TRUE COPY OF THE PROCEEDINGS OF THE ASSISTANT PROVIDENT
FUND COMMISSIONER NO. KR/KC/1812/RECOVERY/2011/14100 & A
DATED 19.12.2011.
EXHIBIT P6: TRUE COPY OF THE REPRESENTATION DATED 21.12.2011 GIVEN TO
THE RESPONDENT.
EXHIBIT P7: TRUE COPY OF THE PROCEEDINGS NO.
KR/KC/1812/RECOVERY/2012/15122 & A DATED 5.1.2012
EXHIBIT P8: TRUE COPY OF THE ORDER NO. KR/KC/1812/RECOVERY
CELL/2012/18988 & A DATED 23.3.2012
RESPONDENTS' EXHIBITS
ANNEXURE R(a) : TRUE COPY OF BANK ACCOUNT ATTACHMENT ORDER DATED
11.4.2012.
ANNEXURE R(b) : COMPLETE EXTRACT OF SECTION 8 F OF THE ACT.
ANNEXURE R(c) : TRUE COPY OF JUDGMENT OF W.P.(MD) NO.2873/2010 OF
MADRAS HIGH COURT (MADURAI BENCH).
//TRUE COPY//
P.A TO JUDGE.
stu
A.M.SHAFFIQUE, J.
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W.P.(C) No. 9311 of 2012 - L
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Dated this the 8th day of November, 2012
J U D G M E N T
The petitioner challenges Exts.P3, P4, P5, P7 and P8 orders of the respondent EPF Organization which is in the form of garnishee proceedings. The issue involved in this case is whether such proceedings as aforementioned can be taken against the petitioner bank in respect of amounts payable by Shertallai Coir Mats & Matting Co-operative Society.
2. It is the case of the petitioner that the funds available with the petitioner Bank is not an amount due to the said Society and is only a fund made available by the Government for disbursement for revival of the coir Society. This amount cannot be treated as an amount due which could be attached by the Provident Fund Department despite the right they have under S.11(2) of the Employees Provident Funds and Miscellaneous Provisions Act (hereinafter referred to as the 'Act') Section 8F of the Act gives power to the Provident W.P.(C) No. 9311 of 2012 - L 2 Fund authority to attach any amount due to the debtor who defaults payment of contribution. The petitioner relies upon the judgment of this Court dated 5.8.2010 in W.P.(C) No. 37575/2009 wherein under similar circumstances, where action was taken against the Manager for not attaching the amounts payable to a similar Society, this Court held that the money available with the Bank cannot be treated as belonging to the Society since it is only part of the funds under the control of the Government for being utilized by the authorities i.e. Government and the Bank, I am in respectful agreement with the above judgment and therefore this writ petition requires to be allowed.
3. However, learned counsel for the respondent relies upon a judgment in Madurai Bench of Madras High Court produced as Ext.R(c) in a case wherein when contribution became payable and such fund was made available by the Government for the rehabilitation Scheme of the Society it was permitted to be attached by the Provident Fund Authority. I do not think that I am persuaded by the reasons stated in the said judgment in order to take a different view W.P.(C) No. 9311 of 2012 - L 3 from what has been taken in the judgment in W.P.(C) No. 37575/2009. In that view of the matter this writ petition is only to be allowed and Ext. P3, P4, P5, P7 and P8 orders are hereby quashed.
A.M.SHAFFIQUE, JUDGE.
rka