Indus International School v. The Regional Provident Fund Commissioner

k 1/2 912 wp 497.25 as.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.497 OF 2025 M/s. Indus International School ....Petitioner V/S The Regional Provident Fund Commissioner-II ....Respondent _________ Mr. Aumkar V. Joshi a/w Mr. Nitin Borkar for the Petitioner. Ms. Ranjana Todankar for Respondent.

__________ CORAM: SANDEEP V. MARNE, J.

DATE : 17 JANUARY 2025.

P.C.:

1.

Heard Mr. Joshi, the learned counsel appearing for the Petitioner.

2.

Mr. Joshi would invite my attention to the judgment and order dated 25 April 2024 passed by the learned Single Judge of Karnataka High Court (Stone Hill Education Foundation vs. The Union of India & Ors.) in which paragraph 83 of the EPF Scheme and paragraph 43A of the EPF (Pension) Scheme are held to be violative of Article 14 of the Constitution of India. The said provisions deal with liability of the employer to deposit provident fund in respect of International Workers. 3.

The impugned order dated 19 November 2024 is passed under provisions of Section 7Q of the Employees' Provident Fund katkam Page No.

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k 2/2 912 wp 497.25 as.doc and Miscellaneous Provisions Act, 1952 (the Act) levying interest of Rs.25,82,163/- consequent to the order dated 19 June 2023 ascertaining the provident fund dues in respect of two International Workers viz. Clementine Elise Clara Gilles and Ann Elizabeth Wenger.

4.

According to Mr. Joshi since the very provision for making the employer liable to deposit provident fund in respect of International Workers is held to be violative of provisions of Article 14 of the Constitution of India by the Karnataka High Court, the Petitioner is in fact entitled to refund of the dues assessed by order passed under Section 7A of the Act and that therefore, there is no question of paying any interest on such ascertained dues.

5.

Ms. Todankar, learned counsel would appear on behalf of Respondent-RPFC-II and seeks time.

6.

List the Petition again on 18 March 2025.

7.

Till the next date of hearing, the order dated 19 November 2024 shall not be implemented.

by SUDARSHAN RAJALINGAM KATKAM Date:

2025.01.18 16:40:15 +0530 (SANDEEP V. MARNE, J.) SUDARSHAN RAJALINGAM KATKAM katkam Page No.

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