THE STANDARD FURNITURE, (UNIT OF SUDARSAN TRADING CO. LTD.) Vs. THE REGISTRAR, EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL AND ORS.

JUDGEMENT

(1.) THE petitioner is aggrieved with the order passed at Ext. P9 by the Employees Provident Fund Appellate Tribunal, New Delhi. The petitioner was imposed with damages under Section 14B and interest under Section 7Q of Employees Provident Fund and Miscellaneous Provisions Act, 1952, as per Exts. P2 and P3 orders, for the period 1/1996 to 6/2002. Against the order under Section 14B the petitioner filed an appeal before the EPF Appellate Tribunal numbered as ATA 547 (7)/2004. The petitioner also approached this Court, with a writ petition for expeditious consideration of the appeal which was allowed by Ext. P5 judgment dated 16.12.2005. Though there was a direction to dispose of the appeal within a period of four months, it is not clear as to whether the petitioner produced the above judgment before the appellate Tribunal.

(2.) ADMITTEDLY , the appeal was not disposed of within the period as directed in Ext. P5. The petitioner enjoyed a stay of distress action till the disposal of the appeal. Subsequently on 22.12.2009 Ext. P6 order was passed which is extracted hereunder: - -

(3.) ESSENTIALLY , it is to be noticed that the provision for appeal in EPF & MP Act provides for 60 days time, with a further period of 60 days in which delay can be condoned. It is trite that this Court cannot exercise its jurisdiction under Article 226 to extend the period of limitation as provided under the statute (Assistant Commissioner of Central Excise v. Krishna Poduval [ : 2005(4) KLT 947] and Panopharam v. Union of India [2010(3) KLT 149]).