HARRISONS MALAYALAM LTD Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Ext.P4 order of the Appellate Tribunal under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, hereinafter referred to as the "Act" dismissing an application to condone the delay in fling a statutory appeal challenging an order under Section 14B of the Act levying damages, is under challenge. Ext.Pl order, levying damages, issued on 28-2-2003, was served on the appellant on 7-4-2003 and the appellant despatched an appeal on 4-8-2003, that is, a day before 5-8-2003, the-date on which 120 days would expire from 7-4-2003, the date on which Ext.Pl order was communicated to the petitioner. By the impugned Ext.P4 order, the Tribunal has held that the delay in this case is beyond 60 days, which cannot be condoned in view of the proviso to sub-rule (2) of Rule 7 of the Employees' Provident Funds Appellate Tribunal (Procedure) Rules, 1997, for short, hereinafter, the "Rules".

(2.) Rules 7(2) and 4(1) of the Rules are relevant in the context. Rule 7(2) of the Rules reads as follows:

(3.) Section 14B of the Act provides power to recover damages. The first proviso thereto provides that before levying and recovering such damages, the employer shall be given a reasonable opportunity of being heard. Section 8 provides, inter alia, that if the amount of damages recoverable under Section 14 is in arrear, it may be recovered in the manner provided. Section 7(1) which provides for appeals to the Appellate Tribunal, inter alia, provides appeal against an order under Section 14B. A reading of these provisions will show that the levy and recovery of damages under Section 14B is essentially one that can be enforced or appealed against only after the order passed under Section 14B is communicated to the employer. So much so, Rule 7(2) of the Rules quoted above cannot be read to restrict the right of appeal of the appellant to institute the appeal, to expire on the termination of 60 days from the date of the order. The date of the order occurring in Rule 7(2) has necessarily to be understood as from the date of due service of the order on the employer.