Regional Provident Fund Commissioner v. M/S.S And S Industries And Enterprises Ltd,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.10.2025 CORAM :

THE HONOURABLE MR. JUSTICE M.S. RAMESH AND THE HONOURABLE MR. JUSTICE R.SAKTHIVEL Regional Provident Fund Commissioner Employees Provident Fund Organization, No.37, Royapettah High Road, Royapettah, Chennai-14.

Now at R-40, A-1, TNHB Shoppin - cum - office complex, Mogappair Road, Mogappair East, Chennai 600 ... Appellant Vs.

1. M/S.S and S INDUSTRIES AND ENTERPRISES LTD, No.204, AIEMA Towers, 1st Main Road, Ambattur Industrial Estate, Chennai-58. Rep by its Liquidator, CA Mahalingam Suresh Kumar having office at M/s SPP and Co., Chartered Accountants No. 27/9, Nivedh Vikas, Pankaja Mill Road, Puliyakulam Coimbatore 641 045

2.The Presiding Officer Central Government Industrial Tribunal, Chennai Previously Functioned as The Presiding Officer, Employees Provident Fund Appellate Tribunal, Scope Minar, Core-II, 4th Floor, Laxmi Nagar District Centre, Laxmi Nagar, New Delhi-92.

... Respondents PRAYER: Appeal is filed under Clause 15 of the Letters Patent, praying to set aside the order dated 09.07.2021 made in WP.No.8181 of 2014. For Appellant : Mr.S.Viswanathan For Respondents : Mr.A.G.Sathyanarayana for R1

JUDGMENT

(Judgment of this Court was delivered by M.S.RAMESH.J) This Writ Appeal has been filed to set aside the order dated 09.07.2021 made in WP.No.8181 of 2014.

2. The total claim of the Regional Provident Fund Commissioner against M/s.S & S Industries and Enterprises Limited under Section 14B, as well as 7Q of the Employees' Provident Fund and Miscellaneous

Provisions Act, 1952, was Rs.70,20,240/- and Rs.22,39,048/- respectively, for the period between November 1997 to February 1998.

3. The Writ Court, while passing final orders in W.P.No.8181 of 2014 dated 09.07.2021, had recorded that the liquidation proceedings were pending before the National Company law Tribunal (NCLT) and, therefore, granted liberty to the Employees' Provident Fund Organization to file a claim petition. Subsequently, on 09.04.2021, the NCLT had liquidated the company.

4. The Provident Fund Authorities had also filed a claim petition on 13.09.2021 before the Insolvency Resolution Professional (IRP). The IRP adjudicated the claim on the same date i.e., 13.09.2021. As per the orders of the EPF Appellate Tribunal, the claim was capped at the rate of 17% per annum, and the gross total dues were arrived at Rs,57,93,505/-. By taking into account that the records reveal remission of Rs.12,48,793/-, the total net dues, admitted as per the EPF Appellate Tribunal's order, was Rs.45,44,528/-.

M.S.RAMESH, J.

and R.SAKTHIVEL , J.

Anu

5. In view of the above developments, no interference is required to the order passed in the Writ Petition and no further effective orders could be passed in this matter. Accordingly, the Writ Appeal stands closed. No Costs.

[M.S.R., J] [R.S.V.,J] 13.10.2025 Index: Yes/No Speaking/Non-speaking order Anu To The Presiding Officer Central Government Industrial Tribunal, Chennai Previously Functioned as The Presiding Officer, Employees Provident Fund Appellate Tribunal, Scope Minar, Core-II, 4th Floor, Laxmi Nagar District Centre, Laxmi Nagar, New Delhi-92.