Madras High CourtWP(MD)/5150/2017disposed of

M/S.White Memorial Homeo v. The Asst. Provident Fund

2020-07-30Honourable Mr Justice G.R.Swaminathan3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.07.2020

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.5150 of 2017 and WMP (MD)No.4149 of 2017 M/s.White Memorial Homeo Medical College, Attoor, Veeyannoor Post - 629 177, Kanyakumari District, Rep by its Principal, Dr.T.R.Leelabai.

Petitioner Vs 1.The Assistant Provident Fund Commissioner, Nagercoil - 629 001, 2.The Recovery Officer, Nagercoil - 629 001.

Respondents PRAYER: Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records pertaining to the impugned notice dated 20.02.2017 in RRC No.MDNKL317/0029666/16/04/2014/501/35, issued by the 2nd respondent herein and quash the same.

For Petitioner : Mr.R.Vijayakumar For Respondents : Mr.K.Gurunathan

O R D E R

Heard the learned counsel apearing for the Writ Petitioner and the learned standing counsel for Employees Provident Fund Organization.

2. The petitioner is an establishment coming under the purview of EPF Act 1952. The petitioner had delayed in remitting the contribution under Section 7(A) of the Act. Therefore, the respondents levied interest. They have also levied damages under Section 14B of the Act. Put together interest and damages come to Rs.21,81,952/-. The respondent attached the bank account of the 1/3

Writ Petitioner and had recovered a major portion of the said liability. It appears that the recovered amount is Rs.15,83,602/- . The recovery action taken by the respondents under Section 8 of the Act is under challenge in this Writ Petition.

3. The petitioner had also independently questioned the levy of interest and the levy of damages. While this Court had dismissed the challenge regarding levy of interest, order levying damages was quashed on a technical ground and the matter was remanded to the file of the first respondent.This Court therefore taking note of those developments, permits the first respondent to retain the amount recovered towards interest levied under 7Q of the Act. The balance amount shall be adjusted by the respondents against other liabilities of the petitioner herein. Accordingly, the Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(AS) // True Copy // / /2020 Sub Assistant Registrar(CS) vrn Note:

In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To 1.The Assistant Provident Fund Commissioner, Nagercoil - 629 001, 2/3

2.The Recovery Officer, Nagercoil - 629 001.

+1 CC to M/s.K. GURUNATHAN, Advocate ( SR-13362[F] dated 30/07/2020 ) +1 CC to M/s.R. VIJAYAKUMAR, Advocate ( SR-13421[F] dated 31/07/2020 ) W.P.(MD)No.5150 of 2017 and WMP (MD)No.4149 of 2017 30.07.2020 SCR(CO) TR(17.08.2020) 3P 5C 3/3