ANJUMAN-E-ISLAM Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Heard Sri. Sushen, learned counsel appearing on behalf of Sri. Harikrishna S. Holla for appellant and Sri R.S. Patil learned counsel appearing for the respondent.

(2.) Appellant is an educational institution and is a covered establishment under the provisions' of Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short the 'Act). On account of non-remittance of contributions, proceedings under the Act, proceedings came to be initiated against petitioner and an order under Sec. 7A of the Act was passed during Jan., 2013 determining the due payable by petitioner at Rs. 23.27 lakhs. The said amount has been remitted by the appellant establishment. In respect of non-payment of interest as required to be paid by a defaulter under Sec. 7Q of the Act interest was proposed to be levied and as such proceedings came to be initiated by issuance of notice dated 11.12013 which was for both levy of damages under Sec. 14B of the Act as well as interest envisaged under Sec. 7Q of the Act. In the meanwhile, 7Q proceedings came to be finalized and interest was quantified at Rs. 36,40,678.

(3.) Being aggrieved by the said order writ petition came to be filed in W.P. No. 200492/2017. The learned Single Judge dismissed the writ petition on the ground of availability of alternate remedy.