K.J.DENNIS Vs. EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) Dated this the 29thday of October, 2024 The petitioner is aggrieved by Ext.P1 Demand Notice and Exts.P3 and P4 notices asking him to show cause why warrant of arrest should not be issued on the ground of Employees Provident Fund dues.

(2.) The petitioner states that he was engaged in manufacturing of PVC tufted coir mats. The industry run into loss and the establishment was shut down about five years ago. Now the petitioner has been issued with Ext.P4 notice for payments under Sec. 7Q and Sec. 14B for amounts payable towards Employees' Provident Fund contributions for the years 2013-2015 and 2014-2018.

(3.) The petitioner states that his establishment was run with financial assistance of State Bank of India. Due to default in repayment, the Bank initiated recovery proceedings. Consequent to the capital loss and lack of business, the petitioner retrenched the employees. The remittance to EPF were defaulted under such circumstances. The petitioner has remitted the dues for the period 01/2015 to 07/2018.