M/S.Parthas Textiles, v. Regional Provident Fund
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01.04.2019
CORAM:
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.7624 of 2019 and W.M.P.(MD)Nos.6060 and 6061 of 2019 M/s.Parthas Textiles, Represented by its Managing Partner, Viswanathan Sreenath, 12, P.W.D., Road, Nagercoil - 629 001, Kanyakumari District.
... Petitioner Vs 1.The Regional Provident Fund Commissioner, Employees Provident Fund Organization, Sub Regional Office, 65-A Water Tank Road, Nagercoil - 629 001.
2.The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, Sub Divisional Office, 65-A, Water Tank Road, Nagercoil - 629 001.
3.The Branch Manager, Karur Vysya Bank, 47, Court Road, Nagercoil.
... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the first respondent herein in File No.TN/NGL/Enf/Circle 32/1692948/2019, dated 24.01.2018/30.01.2019 and quash the same as illegal, without jurisdiction and in violation of the principles of natural justice and consequently direct the first respondent to furnish to the petitioner the comprehensive inspection report of the Enforcement Officer, based on which the impugned order is passed and thereafter grant to the petitioner and opportunity to submit their objections and explanations and a personal hearing, and then pass orders according to law. For Petitioner : Mr.M.Azeem For Respondents : Mr.K.Gurunathan for R1 & R2 Mr.Pala.Ramasamy for R3
ORDER
Heard the learned counsel on either side.
2.The writ petitioner is a new establishment that was set up in the year 2017. It is sought to be brought under the coverage of the Employees Provident Fund and Miscellaneous Act, 1952. The proceedings under Section 7A of the Act were initiated and the impugned order dated 30.01.2019 was issued calling upon the writ petitioner to pay a sum of Rs.5,30,081/- towards contribution. The said order is under challenge in this writ petition. 3.The principal contention urged by the learned counsel for the petitioner is that the authority has placed reliance on the report of the enforcement officer that was submitted on 09.01.2019. The copy of the said report was not made available to the writ petitioner. This according to the petitioner's counsel is a clear violation of principles of natural justice.
4.The learned standing counsel appearing for the first and second respondents submitted that during enquiry that was held on 24.01.2019, the petitioner's representative was allowed to peruse the contents of the enquiry report and that he did not raise any objection. He also pointed out that there was no formal demand for being furnished with the copy of the said report. 5.I am of the view that when a document is relied on for passing an order, it is the duty of the authority concerned to make available a copy of the same. It is not the case of the respondents that it is a voluminous report and that it is not possible to furnish a copy of the report. If such an event, a formal communication will have to be issued to the assessee permitting him to peruse the documents and also permit him to take notes therefrom. That is not the case here.
Therefore, the authority ought to have given a copy of the report of the enforcement officer which was submitted on 09.01.2019. Since that was not done, I hold that the impugned order is in violation of principles of natural justice. Therefore on this ground alone the order impugned in this writ petition is quashed.
The first respondent is directed to furnish a copy of the report to the petitioner and pass order afresh after giving one more opportunity of personal hearing to the writ petitioner. The petitioner's bank account has been attached. Since the impugned order iteself has been quashed any consequential attachment proceedings will go automatically.
6.With these observations, the Writ Petition stands allowed. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar /True Copy/ Sub Assistant Registrar(CS-IV0 To 1.The Regional Provident Fund Commissioner, Employees Provident Fund Organization, Sub Regional Office, 65-A Water Tank Road, Nagercoil - 629 001.
2.The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, Sub Divisional Office, 65-A, Water Tank Road, Nagercoil - 629 001.
+1cc to Mr.M.P.Senthil, Advocate, SR.No.58280 +1cc to Mr.Pala.Ramasamy, Advocate, SR.No.58187 +1cc to Mr.K.Gurunathan, Advocate, SR.No.58114 W.P.(MD)No.7624 of 2019 01.04.2019 DS/02.04.2019/3P/6C