Central Board of Trustees, Epf through the Assistant Provident Fund v. M/S Gandak Area Development Ag and Anr.
Employees Provident Fund & Miscellaneous Provisions Act, 1952 – Section 7A
Case brief
What is this about?
Patna High Court, CWJC No. 14559 of 2010, oral judgment dated 15-04-2025, G. Anupama Chakravarthy, J (NAFR). Subject: Employees Provident Fund & Miscellaneous Provisions Act, 1952, Section 7A; ATA No. 679 (3)/2006; EPF Appellate Tribunal, New Delhi; Assistant Provident Fund Commissioner, Muzaffarpur; outstanding dues Rs. 2,13,05,678/-; M/s Gandak Area Development Agency; Director, WALMI. Disposition: writ petition dismissed in terms of the judgment dated 15.11.2022 in LPA No. 204 of 2019, the similar issue having already been decided by the Division Bench. Litigation chain: CWJC No. 16336 of 2010 allowed (26.10.2018) -> LPA No. 204 of 2019 reversing it (15.11.2022) -> SLP(C) Diary No. 23367/2023 dismissed for non-prosecution (21.11.2023). Relevant to: disposal on cover/earlier-decision principle; finality of the Section 7A demand against M/s Gandak Area Development Agency.
What did the court decide?
The similar issue involved in the present writ petition having already been decided by a Division Bench of this Court in LPA No. 204 of 2019 (judgment dated 15.11.2022), and the matter being squarely covered thereby, the writ petition stands dismissed in terms of that judgment; interlocutory application(s), if any, stand disposed of.