Madras High CourtWP/13035/2026disposed of with direction

M/S.Upshot Utility Services v. The Recovery Officer

2026-04-17Honourable Mr Justice M.Dhandapani9 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.04.2026

CORAM

THE HONOURABLE MR.JUSTICE M.DHANDAPANI And W.M.P.No.14278 of 2026 M/s.Upshot Utility Services Shri Padmanapan Madhusudhanan, No.3/9, NH-2, Pavendar Salai, MM Nagar, Chengalpet District - 603 209.

... Petitioner Vs.

1 The Recovery Officer, Employees Provident Fund Organization Regional Office, Chennai South, 37, Royapettah High Road, Chennai - 600 014.

2 The Branch Manager, Axis Bank, No.2, Medavakkam High Road, Madipakkam, Chennai - 600 091.

3 The Branch Manager, Punjab National Bank, CLC Works Road, Chromepet, Chennai - 600 044 and No.68, Sivan Garden, Hig-NH 1, Anna Salai, Maraimalainagar - 603 209.

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4 The Branch Manager, Central Bank of India, M.M.D.A. Office Building, Maraimalainagar, Post Kattankulathur, Chennai - 603 209.

5 The Branch Manager, Canara Bank, Plot No.HIG 14, NH-1, M.G.R.Road, Maraimalai Nagar, Chennai - 603 209.

6 The Branch Manager, HDFC Bank, HIG 80, Pavendar Salai, NH 1, Maraimalai Nagar, Chengalpattu Kancheepuram, Tamil Nadu - 603 209.

7 The Branch Manager, ICICI Bank Ltd., Maraimalainagar Branch, NH2, 3, Singaravelan Street, Tamil Nadu - 603 209.

8 The Branch Manager, Indian Bank, Maraimalainagar Branch, 28a, NH-I Maraimalai Nagar, Kancheepuram - 603 209.

9 The Branch Manager, Syndicate Bank, Plot No. Hig 14, NH-1, MGR Road, Maraimalainagar, Kancheepuram - 603 209.

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10 The Sub - Registrar Walajabad SRO, Near Taluk Office, Sriperumbudur Road, Walajabad, Kancheepuram District - 631 605.

11 The Sub - Registrar Chengalpet Joint - II SRO, Chengalpet Taluk, Chengalpet District.

... Respondents Prayer:

Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the first respondent to revoke the order of attachment dated 25.11.2025 and the notice sent to 2nd to 11th respondent on various dates and permit the petitioner to pay the amount of Rs.2,82,96,972/- in 72 monthly installments in terms of the petitioner's letter dated 18.01.2026.

For Petitioner : Mr.Raveendran Senior Counsel for M/s.M.Arumugham For Respondents : Mr.M.S.Viswanathan for R1 Mr.R.Sreedhar for R2, R8 Mr.B.Viveka Vanan for R5 Mr.C.Mohan and Ms.A.Rexy Josephine Mary for R6, R7 for M/s.King and Partridge Mr.M.Rajendiran for R10, R11 Additional Government Pleader R3, R4, R9 - No Appearance 3/9

O R D E R

The petitioner has filed this writ petition seeking issuance of Writ of Mandamus directing the first respondent to revoke the order of attachment dated 25.11.2025 and the notice sent to respondents 2 to 11 on various dates and permit the petitioner to pay the amount of Rs.2,82,96,972/- in 72 monthly installments in terms of the petitioner's letter dated 18.01.2026.

2.The learned Senior Counsel appearing for the petitioner submitted that due to huge financial crises, the petitioner could not make the EPF contribution and for non payment of EPF contribution, the EPF Authority passed order under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 [hereinafter referred to as 'Act'] and since the said amount was not paid, the EPF Authority passed order under Sections 14B and 7Q of the Act and passed the impugned attachment order.

3.The learned Senior Counsel appearing for the petitioner further submitted that the impugned order specify that an amount of Rs.2,82,96,972/- is to be recovered from the petitioner and further 4/9

submitted that this Court may, without going into the merits of the case, permit the petitioner to remit the entire amount of Rs.2,82,96,972/- in 30 equal monthly installments and further prayed that this Court may direct the respondents to revoke/ release the Bank guarantee after payment of the first installment, so as to enable the petitioner to run his business for remitting the other installments. 4.The learned counsel appearing for the first respondent vehemently contented that no amount was paid by the petitioner, thereby, the property of the petitioner was attached and further submitted that as against the order passed under Sections 7A, 14B and 7Q of the Act, there is effective appeal remedy available to the petitioner and without exhausting the same, the petitioner filing writ petition before this Court is not sustainable one. The learned counsel further submitted that this Court, in the event of permitting the petitioner to remit the amount in installments, may restrict the installments to 25 installments.

5.Considering the limited relief now sought for by the learned counsel appearing for the petitioner, this Court, without going into the merits of the case, permits the petitioner to remit the amount of 5/9

Rs.2,82,96,972/- in 30 equal monthly installments, commencing from 7th May, 2026 and shall pay the installments on or before 7th of every succeeding English Calendar month. After the petitioner remits the first installment, the respondents are directed to revoke/ release the Bank guarantee, so as to enable the petitioner to run his business for remitting the other installments. However, the impugned attachment order will continue till the petitioner remit the final/ last installment. 6.The writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. 17.04.2026 pri Index: Yes/ No Speaking Order: Yes/ No NCC: Yes/ No To 1 The Recovery Officer, Employees Provident Fund Organization Regional Office, Chennai South, 37, Royapettah High Road, Chennai - 600 014.