JOY K.G Vs. EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) The 2nd petitioner is a partnership firm and is engaged in construction works and property management services. The aforesaid firm was established in the year 2012 and as per the original deed, there were four partners. The 1st petitioner herein was inducted into the partnership in the year 2013.

(2.) According to the petitioners, the original partners left the firm and the remaining partners are the petitioners and Sri.Vipin Babu. To substantiate the same, reliance is placed on Ext.P8 partnership deed which is dated 8.8.2016.

(3.) The 2nd petitioner establishment is covered under the Employees' Provident Funds and Miscellaneous Provisions Act , 1952 and the schemes framed thereunder. For failure of the 2 nd petitioner to remit amounts for the period from 7/2013 to 8/2016, proceedings under Section 7A of the EPF Act were initiated against the partnership firm and its partners. Notice was issued to the original partners of the firm, viz., Sri. Geever P Abraham, Sri.Subhash Chandran, Sri.Joshi John and Sri. Royce Kizhakoodan. However, they did not appear before the assessing officer. Instead, they informed that they have nothing to do with the partnership firm and requested that the amounts be realized from the assets of the firm. Since no one appeared, the proceedings were completed and a sum of Rs.49,29,846/- was assessed as the amount due from the employer for the period from 6/2013 to 8/2016. Later, when coercive proceedings were initiated against the petitioners, they have rushed to this Court with this Writ Petition.