M/S.PLATINO CARS INDIA PVT.LTD V. UNION OF INDIA

WP(C)/27521/2012

AI Insights

The case involves M/s. Platino Cars India Pvt. Ltd., the petitioner, who sought to quash a recovery notice (Ext.P7) issued by the Assistant Provident Fund Commissioner under the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The notice demanded payment of interest and damages for delayed remittance of provident fund contributions. The court reviewed the orders under sections 7Q and 14B of the Act, which imposed interest and damages respectively. The petitioner was willing to comply with the payment of interest but sought the court's intervention for payment in instalments. The court's decision balanced the enforcement of statutory provisions with the petitioner's request for manageable payment terms.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 722440 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-11-2012
• Assessment Year: misc
• Laws Referred To: Employees Provident Fund And Miscellaneous Provisions Act 1952
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P NAIR; S NAIR; A RAJASIMHAN
• Assessee Lawyers: ASWIN GOPAKUMAR; PRAVEEN HARIHARAN; KALA NAMBIAR; AMAL NAIK; R ANJANA
• Keywords: Appeal; Damages; Instalments; Interest; Provident fund
• Section: 14B; 7Q

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE HARUN-UL-RASHID WEDNESDAY, THE 21ST DAY OF NOVEMBER 2012/30TH KARTHIKA 1934 WP(C).No. 27521 of 2012 (M) --------------------------- PETITIONER: ----------- M/S.PLATINO CARS INDIA PVT.LTD., MUTTOM, THAIKKATTUKARA, ALUVA, ERNAKULAM-683 106, REPRESENTED BY ITS ASSISTANT MANAGER (ADMINISTRATION) SRI.C.P.K.MUHAMMED. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.PRAVEEN HARIHARAN SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.R.ANJANA RESPONDENT(S): -------------- 1. UNION OF INDIA, REPRESENTED BY THE SECRETARY (LABOUR), MINISTRY OF LABOUR, SHRAM SHAKTI BHAVAN, RAFI MARG, NEW DELHI-110001. 2. THE ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION, SUB-REGIONAL OFFICE, 36/685A, BHAVISHYANIDHI BHAVAN, P.B.NO.1895, KALOOR, KOCHI-682017. R1 BY ADV. SRI.P.PARAMESWARAN NAIR, ASG OF INDIA R2 BY ADV. DR.S.GOPAKUMARAN NAIR (SR.) R2 BY ADV. SRI.A.RAJASIMHAN, SC, EPF ORGANISATION THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS WP(C).No. 27521 of 2012 (M) APPENDIX PETITIONER(S) EXHIBITS: EXHIBIT P1: TRUE COPY OF THE INCOME TAX RETURN VERIFICATION FORM RELATING TO THE PETITIONER FOR THE AY 2009-10. EXHIBIT P2: TRUE COPY OF THE INCOME TAX RETURN VERIFICATION FORM RELATING TO THE PETITIONER FOR THE AY 2010-11. EXHIBIT P3: TRUE COPY OF THE INCOME TAX RETURN VERIFICATION FORM RELATING TO THE PETITIONER FOR THE AY 2011-12 EXHIBIT P4: TRUE COPY OF THE ORDER DT.23-8-2012 PASSED UNDER S.7Q BY 2ND RESPONDENT. EXHIBIT P5: TRUE COPY OF THE ORDER DT.24-8-2012 PASSED UNDER S.14B BY 2ND RESPONDENT. EXHIBIT P6: TRUE COPY OF THE APPEAL DATED 30-10-2012 PREFERRED BY THE PETITIONER AGAINST EXT.P5 ORDER. EXHIBIT P7: TRUE COPY OF THE RECOVERY NOTICE DATED 1-11-2012 ISSUED BY 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE AS HARUN-UL-RASHID, J. ------------------------ W.P.(c) No. 27521 Of 2012 ---------------------- Dated this the 21st day of November , 2012. JUDGMENT The writ petition is filed seeking to quash Ext.P7 notice and for other reliefs. 2. Ext.P4 is the copy of the proceedings of the Assistant Provident Fund Commissioner in the matter of levy of interest under section 7Q of the Employees Provident Fund And and Miscellaneous Provisions Act 1952. As per Ext.P4 the establishment is liable to pay interest of Rs. 41,865/-. Ext.P5 is the copy of the proceedings of the same officer under section 14 B of the Act. The authority directed the establishment to pay damages for the period from 8/2008 to 1/2011 Rs.82,728/-. The petitioner establishment filed appeal before the Employees Provident Fund Appellate Tribunal against Ext.P5 order directing payment of damages under section 14 B. The appeal is pending.Ext.P4 order is not appealable. 3. When the matter was taken up for consideration today, learned counsel for the petitioner submits that he is ready and willing to pay the amount demanded and the interest ordered to be paid under section 7Q of the Act and request this Court to grant some easy w.p.(c) No. 2 instalments. In the above said circumstance, the writ petition is disposed of directing the petitioner to remit the interest ordered to be paid as per Ext.P4 order in four equal monthly instalments commencing from 5.12.12. The instalments shall be paid on or before 5th of every month. If the petitioner commits default of two consecutive instalments, the 2nd respondent is at liberty to realise the entire amount as if no order of instalments has been passed. Petitioner is at liberty to work out his remedy as against the challenge against Ext.P5 order pending before the Employees Provident Fund Appellate Tribunal, Dehi. Petitioner is free to seek appropriate orders from the Tribunal. All further proceedings pursuant to Ext.P7 notice shall be kept in abeyance for a period of two weeks so as to facilitate the petitioner to move the Tribunal. Sd/- HARUN-UL-RASHID, Judge. al/- "