Partly allowed

The Assistant Provident Fund Commissioner v. Employees Provident Funds Appellate Tribunal

Madras HC24 Nov 2023WA/3276/2023

Case brief

AI extract

What is this about?

This common judgment disposed of four writ appeals filed by the Assistant Provident Fund Commissioner challenging orders of the EPAT reducing damages. Relying on a Coordinate Bench judgment, the Court held that these appeals stood disposed of on the same lines, noting that EPAT has no power to reduce such damages.

What did the court decide?

Writ appeals disposed of on the lines of the Coordinate Bench judgment in Assistant Provident Fund Commissioner v. EPAT; Connected C.M.Ps. closed; No costs.

The Assistant Provident Fund Commissioner Vs… — Pension and Retirement Benefits | Madras HC (2023)

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W.A. No.3276, 3294 3302, 3303 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 24.11.2023

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CORAM:

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THE HON'BLE MR. JUSTICE S. VAIDYANATHAN

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and

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THE HON'BLE MR. JUSTICE K. RAJASEKAR

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W.A. No.3276 of 2023 and C.M.P. Nos.26842 and 26843 of 2023 W.A. No.3294 of 2023 and C.M.P. Nos.26808 and 26811 of 2023 W.A. No.3302 of 2023 and C.M.P. Nos.26835 and 26836 of 2023 W.A. No.3303 of 2023 and C.M.P. Nos.26837 and 26838 of 2023

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The Assistant Provident Fund Commissioner Employees' Provident Fund Organisation Bhavishya Nidhi Bhavan Dr. Balasundaram Road Coimbatore 641 018

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Appellant in all W.As.

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1 The Employees Provident Funds Appellate Tribunal (Ministry of Labour & Employment, Government of India)

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Scope Minar, IV Floor Core – 2, Laxmi Nagar New Delhi 110 092 R1 in all W.As.

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2 Chikmoyar Coffee Estate represented by its Manager Gudalur The Nilgiris 643 211

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R2 in W.A. No.3276 of 2023

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2 Silver Cloud Tea Factory represented by its Manager Gudalur The Nilgiris 643 211

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R2 in W.A. No.3294 of 2023

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2 The Dhanalakshmi Mills Ltd. 130 B.S. Sundaram Road

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https://www.mhc.tn.gov.in/judis Tiruppur 641 601

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R2 in W.A. No.3302 of 2023

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1/6

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W.A. No.3276, 3294 3302, 3303 of 2023

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2 Narasimha Mills Pvt. Ltd. represented by its Managing Director Narasimmanaickenpalayam Coimbatore R2 in W.A.No.3303 of 2023

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Writ Appeals filed under Clause 15 of the Letters Patent challenging the order dated 21.06.2011 passed in W.P. Nos.22085 of 2010, 22805 of 2010,

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21141 of 2010 and 17519 of 2010, respectively.

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For appellant in Mrs. R. Meenakshi all W.As. Standing Counsel for EPFO R1 in all W.As. Appellate Tribunal For R2 in Mr. R. Manoharan W.A. No.3276 & 3294 of 2023 For R2 in M/s. Gupta & Ravi W.A. No.3302 of 2023

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- - - - - -

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COMMON JUDGMENT

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(delivered by S. VAIDYANATHAN, J.)

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These writ appeals are filed impugning the order dated 21.06.2011 passed in W.P. Nos.22085 of 2010, 22805 of 2010, 21141 of 2010 and 17519 of 2010,

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respectively.

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https://www.mhc.tn.gov.in/judis

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2/6

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W.A. No.3276, 3294 3302, 3303 of 2023

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The appellant herein, viz ., the Assistant Provident Fund

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Commissioner, Coimbatore, had filed the aforesaid writ petitions challenging the various orders passed by the Employees Provident Fund Appellate Tribunal, the first respondent herein, reducing the quantum of damages payable by the respective employer in the appeals preferred by the respective employer as against the levy of damages imposed on account of delayed remittance of PF dues. A Single Bench, by a detailed common order, citing various judgments of the Apex Court and various other High Courts and after consideration of the submissions made on behalf of the parties, dismissed the aforesaid writ petitions.

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When these writ appeals were taken up for hearing today, it was submitted by the learned counsel for the appellant that these matters are squarely covered by the judgment of a Coordinate Bench of this Court, in which, one of us (SVNJ) was a Member, in Assistant Provident Fund Commissioner v Employees Provident Funds Appellate Tribunal and another¹ , wherein, the

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powers of the Employees Provident Funds Appellate Tribunal to reduce the quantum of damages payable by the employer, was dealt with, while disposing of the said writ appeal.

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https://www.mhc.tn.gov.in/judis

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1 W.A.No.1382 of 2014 decided on 27.06.2023

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3/6

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W.A. No.3276, 3294 3302, 3303 of 2023

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In view of the above submission made by the learned counsel for the appellant, these writ appeals also stand disposed of on the same lines. No costs. Connected C.M.Ps. are closed.

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(S.V.N., J.) (K.R.S., J.) 24.11.2023

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cad

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https://www.mhc.tn.gov.in/judis

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4/6

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W.A. No.3276, 3294 3302, 3303 of 2023

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The Presiding Officer Employees Provident Funds Appellate Tribunal (Ministry of Labour & Employment, Government of India) Scope Minar, IV Floor Core – 2, Laxmi Nagar New Delhi 110 092

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https://www.mhc.tn.gov.in/judis

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5/6

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W.A. No.3276, 3294 3302, 3303 of 2023

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S. VAIDYANATHAN, J. and K. RAJASEKAR, J.

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cad

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Common judgment in W.A. Nos.3276, 3294, 3302 and 3303 of 2023