Dismissed¶23

M/s.Tindivanam Municipality v. The Assistant Provident Fund Commissioner(Compliance)

Madras HC24 Mar 2026WP(MD)/7580/2026

Case brief

AI extract

What is this about?

Alternative remedy doctrine; Section 7A EPF assessment against municipality; Section 7-I statutory appeal; writ dismissed as not maintainable; Certiorari refused; pre-deposit waived on full recovery; four-week window to appeal without condonation application; Tindivanam Municipality v. Assistant Provident Fund Commissioner; Madras High Court Madurai Bench; W.P(MD)No.7580 of 2026; WMP(MD)No.6223 of 2026 closed.

What did the court decide?

Liberty to the petitioner to file an appeal under Section 7-I of the EPF Act within four weeks, to be entertained and decided on merits without insisting on condonation of delay; requirement of pre-deposit dispensed with as the entire amount stands recovered; no costs; connected miscellaneous petition WMP(MD)No.6223 of 2026 closed. ¶23

M/s.Tindivanam Municipality Vs The Assistant… — Writ and Judicial Review | Madras HC (2026)

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W.P(MD)No.7580 of 2026

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 24.03.2026

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CORAM

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THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR

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Writ Petition(MD)No.7580 of 2026

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and

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WMP(MD)No.6223 of 2026

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M/s Tindivanam Municipality, Tindivanam Villupuram District - 604 001. Through its Commissioner.

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.. Petitioner

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The Assistant Provident Fund Commissioner, (Compliance) Employees' Provident Fund Organization, P.B.No.588, Sree Complex 'D' Block, No.18, Madurai Road, Trichy - 620 008.

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..Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records from the file of the Respondent herein No. Enf-C1/ROTRY/81934/7A Order/2024-25 dated 11.03.2025 under Sec. 7A of the E.P.F Act claiming Contribution to the tune of Rs.1,71,31,697/for the period from 01/2011 to 07/2022 passed under section 7A of E.P.F Act and to quash the same.

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

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W.P(MD)No.7580 of 2026

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For Petitioner : Mr.C.Karthikeyan For Respondent : Mr.I.Robert Chandrakumar

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ORDER

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The petitioner, Tindivanam Municipality, represented by its Commissioner, challenges the order dated 11.03.2025 passed by the sole respondent under Section 7A of the Employees’ Provident Fund Act. By the said order, the petitioner has been fastened with liability to pay a sum of Rs.1,71,31,697/- towards employees’ contribution for the period from January 2011 to July 2022.

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Though several grounds have been raised in the writ petition, the same is not maintainable, as the petitioner has not availed the alternative remedy of appeal provided under Section 7-I of the Act.

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The learned counsel for the respondent submitted that, pursuant to the impugned order, the entire amount has already been recovered from the petitioner. The said submission is recorded.

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In view of the fact that the writ petition has been filed without exhausting the statutory remedy of appeal under Section 7-I of the Act, the writ petition is dismissed as not maintainable, with liberty to

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

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W.P(MD)No.7580 of 2026

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the petitioner to file an appeal before the appellate authority under the said provision. Inasmuch as the entire amount has already been recovered, the requirement of pre-deposit of the statutory amount is dispensed with.

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If such an appeal is filed within a period of four weeks from the date of receipt of a copy of this order, the appellate authority shall entertain the same and dispose of it on merits, without insisting on an application for condonation of delay. No costs. Consequently, the connected miscellaneous petition is closed.

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24.03.2026

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NCC : Yes/No Index : Yes/No Internet:Yes skn

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To The Assistant Provident Fund Commissioner, (Compliance) Employees' Provident Fund Organization, P.B.No.588, Sree Complex 'D' Block, No.18, Madurai Road, Trichy - 620 008.

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

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W.P(MD)No.7580 of 2026

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HEMANT CHANDANGOUDAR , J.

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skn

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Writ Petition(MD)No.7580 of 2026 and