Disposed¶27

M.Mahalingam v. The Registrar of Cooperative Societies

Madras HC26 Mar 2026WP(MD)/8061/2026

Case brief

AI extract

What is this about?

Provident fund; PF contribution deducted from salary; non-remittance of PF dues; Employees' Provident Fund Organization; co-operative society; Muppaiyur PACCS; Devakottai Taluk; Sivagangai; Registrar of Cooperative Societies; writ of mandamus; Article 226 Constitution of India; representation dated 22.07.2025; six weeks; disposed; no order as to costs; W.M.P.(MD)No.6713 of 2026 closed; Madurai Bench of Madras High Court; Hemant Chandangoudar J.; 26.03.2026; W.P.(MD)No.8061 of 2026.

What did the court decide?

Direction to the first respondent to consider the petitioner's representation dated 22.07.2025 on its own merits and in accordance with law and to pass appropriate orders within six weeks from receipt of a copy of the order; no order as to costs; connected miscellaneous petition (W.M.P.(MD)No.6713 of 2026) closed. ¶27

M.Mahalingam Vs The Registrar of Cooperative Societies — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

¶27

Issue for consideration

Whether the first respondent should be directed to take action against the fourth respondent (the co-operative society) for deducting the petitioner's provident fund contributions from his salary but failing to remit them to the second respondent (EPFO).

¶25

Court's answer

The writ petition is disposed of with a direction to the first respondent to consider the petitioner's representation dated 22.07.2025 on its own merits and in accordance with law, and to pass appropriate orders within a period of six weeks from the date of receipt of a copy of the order.

¶27

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench) [Hemant Chandangoudar, J.], W.P.(MD)No.8061 of 2026, decided 26.03.2026 — Provident fund non-remittance by co-operative society: An employee of the fourth respondent co-operative society (M/s.NN426, Muppaiyur PACCS, Devakottai Taluk, Sivagangai District) alleged that his provident fund contributions were regularly deducted from his salary but not remitted by the Society to the Commissioner, EPFO (second respondent), and sought a writ of mandamus under Article 226 directing action against the Society. Counsel for respondents 1, 3 and 4 accepted notice and undertook that the petitioner's representation would be considered in accordance with law within a time frame stipulated by the Court. The writ petition was disposed of with a direction to the Registrar of Cooperative Societies (first respondent) to consider the petitioner's representation dated 22.07.2025 on its own merits and in accordance with law and pass appropriate orders within six weeks from receipt of a copy of the order. No order as to costs; connected miscellaneous petition W.M.P.(MD)No.6713 of 2026 closed.

¶1

W.P.(MD)No.8061 of 2026

¶2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

¶3

DATED: 26.03.2026

¶4

CORAM

¶5

THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR

¶6

W.P.(MD)No.8061 of 2026 and W.M.P.(MD)No.6713 of 2026

¶7

M.Mahalingam ... Petitioner

¶8

vs.

¶9

1.The Registrar of Cooperative Societies, Office of the Registrar of Co-Operative Societies, No.170, N V, Natarajan Maaligai, Periyar EVR High Road, Poonamallee High Road, Kilpauk, Chennai – 600 010.

¶10

2.The Commissioner, Employees’ Provident Fund Organization, Regional Office, Bhavishya Nidhi Bhavan, Madurai - 625002.

¶11

3.The Chairman / Joint Registrar, Office of the Joint Registrar of Cooperative Societies, Collectorate Unit II, Opp to Govt Arts College For Women, Kanjirangal, Sivagangai.

¶12

1/5

¶13

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

¶14

W.P.(MD)No.8061 of 2026

¶15

4.The Administrator, M/s.NN426, Muppaiyur PACCS, Devakottai Taluk, Sivagangai District.

¶16

... Respondents

¶17

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, to direct the 1^st respondent to take action upon the 4^th respondent to remit both Employers and the employee’s Provident Funds dues to the 2^nd respondent which was deducted from the salary of the petitioner and to further direct both the 1^st and 2^nd respondent to take action upon the 4^th respondent for not remitting the contribution to the Provident Fund Account of the petitioner.

¶18

For Petitioner :Mr.A.Azhageson For R1, R3 and R4:Mr.P.Subbaraj Special Government Pleader For R2 :Mr.A.Sivasubramanian *****

¶19

O R D E R

¶20

The petitioner, an employee of the fourth respondent–Co-operative Society, is before this Court seeking a direction to the first respondent to take action against the fourth respondent for failure to remit both the employer’s and employee’s provident fund contributions to the second respondent, despite deduction of the employee’s share from the petitioner’s salary. The petitioner has submitted a representation in this

¶21

2/5

¶22

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

¶23

W.P.(MD)No.8061 of 2026

¶24

regard to the fifth respondent.

¶25

The petitioner specifically contends that his provident fund contribution has been regularly deducted from his salary; however, the fourth respondent has failed to remit the same to the second respondent.

¶26

Mr. P. Subbaraja, learned Special Government Advocate, who accepts notice on behalf of respondents 1, 3 and 4, submitted that the petitioner’s representation will be considered in accordance with law within a time frame to be stipulated by this Court. The said submission is placed on record.

¶27

In view of the above, the writ petition is disposed of with a direction to the first respondent to consider the petitioner’s representation dated 22.07.2025, on its own merits and in accordance with law, and to pass appropriate orders within a period of six weeks from the date of receipt of a copy of this order.

¶28

3/5

¶29

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

¶30

W.P.(MD)No.8061 of 2026

¶31

There shall be no order as to costs. Consequently, the connected

¶32

miscellaneous petition is closed.

¶33

Index :Yes / No 26.03.2026 Internet :Yes / No NCC :Yes / No

¶34

cmr To

¶35

1.The Registrar of Cooperative Societies, Office of the Registrar of Co-Operative Societies, No.170, N V, Natarajan Maaligai, Periyar Evr High Road, Poonamallee High Road, Kilpauk, Chennai – 600 010.

¶36

2.The Chairman / Joint Registrar, Office of the Joint Registrar of Cooperative Societies, Collectorate Unit II, Opp to Govt Arts College For Women, Kanjirangal, Sivagangai.

¶37

3.The Administrator, M/s.Nn426, Muppaiyur PACCS, Devakottai Taluk, Sivagangai District.

¶38

4/5

¶39

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

¶40

W.P.(MD)No.8061 of 2026

¶41

HEMANT CHANDANGOUDAR, J.

¶42

cmr