THIRUVANANTHAPURAM TALUK EDUCATIONAL COOPERATIVE SOCIETY LIMITED Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Petitioner is an Educational Co-operative Society and is covered under the provisions of Employees Provident Fund and Miscellaneous Provisions Act, 1952. There were dispute with regard to non payment of the contribution resulting into an enquiry under Sec. 7A, which has been discharged. However the consequential effect in making the remittance proceedings under Sec. 7Q and 14B were initiated. The amount assessed under Sec. 7Q towards the interest has already been paid. However the respondent confirmed the levy under Sec. 14B and directed the petitioner to pay Rs.2,46,413.00, Ext.P4.

(2.) The learned counsel for the petitioner contended that since the order aforementioned is appealable, an appeal has been filed with interim prayer but there is no presiding officer. But in the meantime, garnishee proceedings under Sec. 8F of the Act have been issued Exts.P6 and P7 whereby the Manager of the Kerala Bank, Palayam has been directed to transfer the amount within a period specified therein. It is next contended that the predicament of the petitioner is writ large being remediless and therefore under Article 226 of the Constitution of India has approached this Court.

(3.) On the other hand, learned counsel for the respondent submits that the petitioner has not moved any application for interim stay but do not deny that the appellate authority is without Presiding Officer.