Delhi High Court - Orders
Avery Dennison India Pvt. Ltd vs Enforcement Officer, Epfo And Ors on 27 January, 2022
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
Signature Not Verified
Digitally Signed By:DEVANSHU
JOSHI
Signing Date:28.01.2022 15:20:08
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2277/2020 & CM APPLs. 7938/2020, 4671/2022
AVERY DENNISON INDIA PVT. LTD. ..... Petitioner
Through: Mr. Ayush Mangal Gupta, Proxy
counsel for Mr. Ajit Yadav,
Advocate.
versus
ENFORCEMENT OFFICER, EPFO AND ORS. ..... Respondents
Through: Mr. Satpal Singh, Advocate.
CORAM:
JUSTICE PRATHIBA M. SINGH
ORDER
% 27.01.2022
1. This hearing has been done through video conferencing.
2. Adjournment is sought on behalf of the Petitioner/Management.
3. Mr. Satpal Singh, ld. Counsel for the Respondents submits that the order dated 29th November, 2019 which is under challenge is appealable under Section 7I of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952 (hereinafter "Act"), being a composite order under Section 14B and Section 7Q of the Act. Accordingly, the Petitioner ought to be relegated to the Appellate Authority under the Act.
4. This issue has been considered by the Court recently, in Gaurav Enterprises v. Union of India [W.P.(C) 8485/2021 decided on 25th August, 2021], where it was observed:
"Thus, as per Arcot Textiles (supra), the position that emerges is:
i. An order passed under Sections 7A and 7Q together, is a composite order and is appealable under Section 7I;Signature Not Verified Digitally Signed By:DEVANSHU JOSHI
Signing Date:28.01.2022 15:20:08 ii. If any other composite order is passed, one facet of which is appealable, then even qua the other facet for which appeal is not provided, the appeal would be maintainable, if the order is composite; iii. If an independent order is however passed, no appeal would be maintainable in respect of the interest component under Section 7Q.
19. In Arcot Textiles Mills Ltd. (supra), the Supreme Court was dealing with a standalone demand under Section 7Q. Thus, if an independent order is passed under Section 7Q, no appeal would lie and the only remedy that would then be available is in the form of a writ petition, the scope of which would be very limited."
5. Accordingly, list for hearing on the issue of maintainability of the present petition, on 22nd February, 2022.
PRATHIBA M. SINGH, J.
JANUARY 27, 2022 Rahul/AD