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M/S. Vega Plantations, v. Regional Provident Fund Commissioner

Kerala HC9 Aug 2023WP(C)/16046/2023

Case brief

AI extract

What is this about?

This single judge writ petition challenged an order under Section 14B of the EPF Act determining levy and damages. The Court allowed the petitioner to pay the dues in 20 equal monthly instalments, warning that default on two successive payments would lead to legal action.

What did the court decide?

Direction to petitioner to pay the determined amount in 20 equal monthly instalments; default triggering recovery proceedings.

M/S. Vega Plantations, Vs Regional Provident… — Pension and Retirement Benefits | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

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WEDNESDAY, THE 9TH DAY OF AUGUST 2023 / 18TH SRAVANA, 1945
WP(C) NO.16046 OF 2023

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PETITIONER:

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M/S.VEGA PLANTATIONS,
VYTHIRI P.O., WAYANAD - 673576, REPRESENTED BY
ITS AUTHORIZED IGNATORY, MUHAMMED, S/O. SOOPY,
RESIDING AT PUTHUKKAD, WAYANAD DISTRICT.

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BY ADVS.
PRINSUN PHILIP
U.K.DEVIDAS

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RESPONDENTS:

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1 REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, REGIONAL OFFICE, BHAVISHYA NIDHI BHAVAN, ERANHIPPALAM P.O., KOZHIKODE, PIN – 673006

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2 ASSISTANT PROVIDENT COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION, REGIONAL OFFICE, ERANHIPPALAM P.O., KOZHIKODE, PIN – 673006

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3RECOVERY OFFICER
EMPLOYEES PROVIDENT FUND ORGANIZATION,
REGIONAL OFFICE, ERANHIPPALAM P.O., KOZHIKODE,
PIN – 673006

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BY ADVS.
SAJEEV KUMAR K.GOPAL
ABRAHAM P.MEACHINKARA

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 09.08.2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:

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WP(C) No.16046 of 2023

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JUDGMENT

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The petitioner is challenging Ext.P2
proceedings of the 2nd respondent determining the
levy and damages amounting to Rs.14,32,444/- under
Section 14B of the Employees’ Provident Funds and
Miscellaneous Provisions Act, 1952 [for brevity,
‘the Act’]. Ext.P6 is the recovery proceedings
initiated pursuant to Ext.P2. The learned counsel
for the petitioner submits that there was no
willful delay in remitting the Provident Fund
contributions and the 2nd respondent did not
consider the mitigating circumstances while
determining the levy and damages under Section
14B. Though the petitioner has filed a review
petition against Ext.P2, no orders are passed
thereon.

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2. The learned Standing Counsel for the

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WP(C) No.16046 of 2023

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respondents submits that the petitioner has not
preferred any statutory appeal against Ext.P2
order within the stipulated period.

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3. Heard the learned counsel for the
petitioner as well as the learned Standing Counsel
for the respondents.

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4. When the writ petition came up for
consideration on 01.08.2023, the learned Standing
Counsel, on instructions, submitted that the
petitioner can be given instalment facility for
clearing the liability determined under Section
14B of the Act.

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5. When the matter is taken up for further
consideration today, the learned counsel for the
petitioner submits that the petitioner may be
permitted to pay the amount covered by Ext.P2, in
24 equal monthly instalments.

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6. In such circumstances, there will be a
direction to the petitioner to pay the amount

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WP(C) No.16046 of 2023

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determined in Ext.P2 in 20 equal monthly
instalments commencing from 01.09.2023. In case
the petitioner defaults payment of any two
successive instalments, the respondents will be
free to proceed against the petitioner in
accordance with law.

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With this direction, the writ petition is
disposed of.

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 Sd/-

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 MURALI PURUSHOTHAMAN
 JUDGE

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sp/09/08/2023

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WP(C) No.16046 of 2023

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APPENDIX OF WP(C) 16046/2023

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PETITIONER'S EXHIBITS :-

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EXHIBIT-P1COPY OF THE DEMAND NOTICE DATED
13.05.2022 ISSUED BY THE FIRST
RESPONDENT
EXHIBIT-P2COPY OF THE ORDER DATED 30.11.2022
PASSED BY THE SECOND RESPONDENT
EXHIBIT - P3COPY OF THE REVIEW PETITION FILED UNDER
SECTION 7B OF THE EPF ACT DATED
02.05.2023
EXHIBIT-P4COPY OF THE DELAY CONDONATION PETITION
FILED ALONG WITH EXT.P3 REVIEW PETITION
EXHIBIT P-5COPY OF THE E-CHALLAN DATED. 30.03.2023
SHOWING REMITTANCE OF INTEREST BY THE
PETITIONER
EXHIBIT P-6COPY OF THE RECOVERY NOTICE DATED
08.05.2023 ISSUED BY THE THIRD
RESPONDENT

M/S. Vega Plantations, v. Regional Provident Fund Commissioner

Case brief

What is this about?

What did the court decide?

M/S. Vega Plantations, v. Regional Provident Fund Commissioner

Case brief

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What did the court decide?

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