Writ petition against revenue recovery proceedings under Section 8F of the EPF Act. Court permitted deposit of balance amount in 24 monthly instalments, allowing respondents to apply law in case of default.
Directed to pay balance amount in 24 equal monthly instalments commencing from 15.12.2022.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
FRIDAY, THE 9TH DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944
WP(C) NO. 39641 OF 2022
PETITIONER:
M/S RUBCO HUAT WOODS (P) LTD RUBCO HOUSE, SOUTH BAZAR,KANNUR REPRESENTED BY ITS MANAGING DIRECTOR SRI.P.V. HARIDASAN BY ADV S.AJITH (PALAKKAD)
RESPONDENTS:
1 THE ASSISTANT PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB REGIONAL OFFICE, KANNUR, PIN - 670001
2 THE REGIONAL PROVIDENT FUND COMMISSIONER REGIONAL OFFICE, V.K.COMPLEX, FORT ROAD, KANNUR, PIN – 670001 BY ADVS.R1 & R2, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
Petitioner establishment, under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Hereinafter referred to as 'the Act') having allotted with code, was charged with proceedings under Section 7A for non deposit of the contribution of the employees at the time of payment of wages. Owing to the non deposit, the penal provisions under Sections 7Q and 14B of the Act were also initiated whereby an amount of Rs.2,09,89,077/- is ordered to be outstanding. The orders under Sections 7Q and 14B of the Act have also attained finality. Challenge in the present petition is against the revenue recovery proceedings under Section 8F of the Act.
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Accordingly, this Writ Petition is disposed of directing the petitioner to pay the balance amount in 24 equal monthly instalments commencing from 15.12.2022. In case of perpetual default of three instalments, the respondents shall be at liberty to recover the amount in accordance with law.
Sd/-
AMIT RAWAL JUDGE
csl
WP(C) No.39641/2022
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APPENDIX OF WP(C) 39641/2022
PETITIONER'S EXHIBITS
| Exhibit | P1 TRUE COPY OF THE ORDER DATED 27.12.2012 PASSED BY THE RESPONDENT |
|---|---|
| Exhibit | P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE THE PETITIONER DATED 06.02.2013 |
| Exhibit | P3 TRUE COPY OF THE WRITTEN STATEMENT FILED BY THE 1ST RESPONDENT DATED NIL |
| Exhibit | P4 TRUE COPY OF THE ORDER DATED 16.11.2020 PASSED BY THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL-CUM-LABOUR COURT, ERNAKULAM |
| Exhibit | P5 TRUE COPY OF THE AUDIT CERTIFICATE AND AUDIT MEMORANDUM ISSUED BY THE KERALA STATE CO-OPERATIVE DEPARTMENT FOR THE YEAR 2009-10 DATED 04.03.2013 |
| Exhibit | P6 A TRUE COPY OF THE COMMUNICATION DATED 23.11.2022 ISSUED BY THE 2ND RESPONDENT TO MANAGER, BANK OF BARODA, FORT ROAD, KANNUR |
| Exhibit | P7 TRUE COPY OF THE COPY OF THE COMMUNICATION DATED 23.11.2022 ISSUED BY THE 2ND RESPONDENT TO MANAGER, M/S CHOVVA CO- OPERATIVE RURAL BANK LTD, MELECHOWA, KANNUR |
| Exhibit | P8 A TRUE COPY OF THE COMMUNICATION DATED 23.11.2022 ISSUED BY THE 2ND RESPONDENT TO MANAGER, M/S DHANLAXMI BANK, FORT ROAD, KANNUR |
| Exhibit | P9 A TRUE COPY OF THE COMMUNICATION DATED 23.11.2022 ISSUED BY THE 2ND RESPONDENT TO MANAGER, M/S FEDERAL BANK, FORT ROAD, KANNUR |
| Exhibit | P10 A TRUE COPY OF THE COMMUNICATION DATED 23.11.2022 ISSUED BY THE 2ND RESPONDENT TO |
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| MANAGER, M/S FEDERAL BANK, TALIPARAMBA BRANCH, KANNUR |
|
|---|---|
| Exhibit P11 | TRUE COPY OF THE COMMUNICATION DATED 09.11.2022 ISSUED BY THE 2ND RESPONDENT TO MANAGER, STATE BANK OF INDIA, SOUTH BAZAR BRANCH, KANNUR |
| Exhibit P12 | A TRUE COPY OF THE COMMUNICATION DATED 09.11.2022 ISSUED BY THE 2ND RESPONDENT TO MANAGER, STATE BANK OF INDIA, SOUTH BAZAR BRANCH, KANNUR |
| Exhibit P13 | A TRUE COPY OF THE COMMUNICATION DATED 09.11.2022 ISSUED BY THE 2ND RESPONDENT TO MANAGER, STATE BANK OF INDIA, THALASSERY |
| Exhibit P14 | TRUE COPY OF THE AUDIT CERTIFICATE AND AUDIT MEMORANDUM ISSUED BY THE KERALA STATE CO-OPERATIVE DEPARTMENT FOR THE YEAR 2020-2021 DATED 04.12.2021 |
2 issues framed by the court
Whether the petitioner is permitted to deposit the balance penal amount in instalments?
What conditions apply to the payment of the outstanding amount in instalments?
2 provisions across 1 enactments
M/S RUBCO HUAT WOODS (P) LTD
THE ASSISTANT PROVIDENT FUND COMMISSIONER
THE REGIONAL PROVIDENT FUND COMMISSIONER
AMIT RAWAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
