M/S.Hotel Saravana Bhavan, v. The Presiding Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.11.2019

CORAM:

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.32637 of 2014 and MP.No.2 of 2014 M/s. Hotel Saravana Bhavan, 19, Vadapalani Andavar Koil Street, Vdapalani, Chennai -600026.

Represented by Shir Saravanan ...Petitioner vs.

1. The Presiding Officer, The Employees Provident Funds Appellate Tribunal, Ministry of Labour, Govt. of India, Lakshminagar District Centre, 4th Floor, Lakshminagar, New Delhi- 110092.

2. The Regional P.F. Commissioner, Employees Provident Fund Organisation, Regional Office, 37, Royapettah High Road, Chennai- 600014. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue an appropriate writ, order or direction more particularly a Writ in the nature of a Writ of Certiorarified Mandamus by calling for the records relating to the order dated 05/11/2014 in A.T.A.No-963(13)2014 passed by the first respondent and quash the same as illegal and direct the second respondent to reassess the dues in accordance with the law. For Petitioner : Mr. V.S. Paulraj For Respondent : R1- Tribunal Mr. T.R. Sundaram for R2

O R D E R

The order dated 05.11.2014 in A.T.A.No-963(13)2014 passed by the first respondent is sought to be quashed in the present Writ Petition.

2. The writ petitioner M/s. Hotel Saravana Bhavan who has filed the Writ Petition challenging the order dated 05.11.2014 wherein while allowing the miscellaneous application for extension of time, the appellant was directed to comply with the order of the Tribunal dated 09.10.2014 within six weeks from the date of that order.

3. A perusal of the order, reveals that the Tribunal by award dated 09.10.2014 admitted the Appeal filed by the writ petitioner before the Employees Provident Funds Appellate Tribunal and granted stay was granted subject to deposit of 40 % of determined amount with the respondent within a period of four weeks.

4. However, the writ petitioner pleaded before the Appellate Tribunal that the appellant establishment was running through financial hardship and not able to comply with the order of the Tribunal immediately and accordingly filed miscellaneous petition for extension of time for another six weeks. The Appellate Tribunal granted the extension and therefore there is no reason for the writ petitioner to challenge the order which was passed granting extension of time as per the request made by the writ petitioner in the miscellaneous petition.

5. Therefore this Court is of the opinion that filing of the Writ Petition itself is unnecessary and averments set out in the Writ Petition is in relation to the payment of contribution for the special allowances paid to the employees of the establishments. As far as special allowances are concerned, the Hon'ble Supreme Court of India delivered a Judgment on 28.02.2019 reported in 2019 2 CTC 302 holding that the special allowance are also to be calculated as basic wages for the purpose of calculating contributions to be paid by the employer. This being the principles now settled by the Hon'ble Supreme Court, the present Writ Petition deserves no further consideration and accordingly the Writ Petition stands dismissed. No costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar

To

1. The Presiding Officer, The Employees Provident Funds Appellate Tribunal, Ministry of Labour, Govt. of India, Lakshminagar District Centre, 4th Floor, Lakshminagar, New Delhi- 110092.

2. The Regional P.F. Commissioner, Employees Provident Fund Organisation, Regional Office, 37, Royapettah High Road, Chennai- 600014.

W.P.No.32637 of 2014 and MP.No.2 of 2014 nrjk[co] srg 21/01/2020