Dismissed¶32

The Regional Provident Fund Commisisoner II v. The Presiding Officer

Madras HC22 Sept 2025WP(MD)/13309/2021

Case brief

AI extract

What is this about?

EPF Act Section 7-A assessment; Section 7-I appeal; EPF Appellate Tribunal order set aside challenge; unidentified workers / casual employees; no data of eligible workers; Dattatreya Textiles Pvt. Ltd.; Madurai Bench; writ of certiorari dismissed; eight-year delay in filing; no costs. Relevant for advocates assessing whether Section 7-A dues can be enforced where beneficiary workers were never identified.

What did the court decide?

The Court held that the EPF contribution is for the benefit of workers and, without identifying the workers, no purpose would be served in entertaining the writ petition; it was therefore not inclined to interfere with the order of the EPF Appellate Tribunal. ¶27

The Regional Provident Fund Commisisoner II Vs The… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Dismissed

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Issue for consideration

Whether a writ of certiorari should issue to set aside the EPF Appellate Tribunal's order dated 11.03.2013 in A.T.A.No.433(13)2012, which allowed the Management's appeal against the Section 7-A assessment, and to confirm the assessment order dated 02.04.2012. +1 more

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Court's answer

The Court noted that the EPF Authority preferred the writ petition only in the year 2021, i.e., after a period of eight years from the Appellate Tribunal's order dated 11.03.2013.

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Ratio / Principle

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Key takeaways

Even at the time of the writ petition the EPF Authority had no data regarding the eligible workers, and the 2nd respondent Management claimed it had no records.ratio¶26

Detailed headnote1 paragraphs

Madurai Bench of Madras High Court (B. Pugalendhi, J.) dismissed the writ petition filed by the Regional Provident Fund Commissioner II under Article 226 seeking certiorari against the order of the EPF Appellate Tribunal, New Delhi, in A.T.A.No.433(13)2012 dated 11.03.2013, whereby the Tribunal had allowed the appeal of M/s.Dattatreya Textiles Pvt. Limited against the Section 7-A assessment of Rs.8,24,864/- (period July 2008 to March 2010) on the ground that the workers for whom contribution was payable had not been identified by the Authority. The Court observed that even in 2021 the EPF Authority had no data of eligible workers and the Management claimed no records, and that the petition was filed eight years after the Tribunal's order. Holding that EPF contribution is for the benefit of workers and that, without identifying them, no purpose would be served in entertaining the petition, the Court declined to interfere with the Tribunal's order and dismissed the writ petition with no costs.

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W.P.(MD)No.13309 of 2021

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 22.09.2025

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CORAM:

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THE HONOURABLE MR.JUSTICE B.PUGALENDHI

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W.P.(MD)No.13309 of 2021

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The Regional Provident Fund Commissioner II, Employees Provident Fund Organisation, Regional Office, Lady Doak College Road, Chokkikulam, Madurai – 2.

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... Petitioner

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versus

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The Presiding Officer, Employee's Provident Fund Appellate Tribunal, New Delhi.

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M/s.Dattatreya Textiles Pvt. Limited, through its Deputy General Manager, Maruthur Road, Therkkutheru, Melur Taluk, Madurai District.

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... Respondents

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Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order of the EPF Appellate Tribunal, i.e. the 1^st respondent in the proceedings bearing A.T.A.No.433(13)2012 dated 11.03.2013 and set aside the same and confirm the order passed by the Regional Provident Fund Commissioner-II, Madurai, under Sec.7A(1) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 in his

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

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W.P.(MD)No.13309 of 2021

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proceedings No.TN/20559/49/Enf.C/Circle 40/2012 dated 02.04.2012.

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For Petitioner : Mr.A.John Xavier For R1 : Tribunal For R2 : Mr.C.Karthikeyan

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ORDER

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This writ petition has been filed by the EPF Authority as against the order of the first respondent/EPF Appellate Tribunal in A.T.A.No.433(13) 2012 dated 11.03.2013.

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The petitioner/EPF Authority has initiated an assessment proceedings under Section 7-A of the Employees' Provident Fund and Miscellaneous Provisions Act 1952 (hereinafter referred to as 'the Act'), as against the 2^nd respondent Management that they have failed to pay contribution to some of the casual employees. The petitioner/EPF Authority has assessed the liability of the 2^nd respondent Management under Section 7-A of the Act as Rs.8,24,864/- for the period from July 2008 to March 2010, by assessing the Balance Sheet and Profit & Loss Account of the 2^nd respondent Management for the year 2009-2010 and also passed an order under Section 7-A of the Act on 02.04.2012. The order passed under Section

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

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W.P.(MD)No.13309 of 2021

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7-A of the Act has been challenged by the 2^nd respondent Management before the 1^st respondent/EPF Appellate Tribunal under Section 7-I of the Employees' Provident Fund Act in A.T.A.No.433(13) 2012. The Appellate Tribunal, by order dated 11.03.2013, allowed the appeal filed by the Management that the workers, for whom the contribution has to be paid, have not been identified by the Authority. As against the order of the Appellate Tribunal dated 11.03.2013, the EPF Authority has preferred this writ petition only in the year 2021, ie. after a period of eight years.

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Even now, the EPF Authority is not having any data with regard to the eligible workers, for whom the contribution under Section 7-A of the Act, has been arrived by the Authority. The 2^nd respondent Management has also claimed that they are not having any record as of now.

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The EPF contribution is for the benefit of workers. The assessment, if any made under Section 7-A of the Act, is for calculating the dues to be paid by the 2^nd respondent Management under the EPF Act for the benefit of individual employees. Without identifying the workers, no purpose would be served in entertaining this writ petition. Therefore, this Court is not inclined to interfere with the order of the EPF Appellate

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

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W.P.(MD)No.13309 of 2021

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Tribunal.

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