ALI Vs. RECOVERY OFFICER E P F ORGANISATION

JUDGEMENT

(1.) Writ Appeal arises out of the interim order dated October 19, 2006 passed by a learned single Judge in W. P (C) No. 27541/2006 directing the appellant to pay an amount of Rs. 2 lakhs so as to avert his arrest and detention due to non-payment of an amount of Rs. 4,59,885/-due to the recovery officer under the Employees provident Funds and Miscellaneous Provisions act, 1952. When the Writ Appeal came up for hearing we called for the Writ Petition also and we are disposing of both the cases together.

(2.) Writ Petition was preferred seeking a writ of certiorari to quash Exhibit P-4 order directing the petitioner to pay the above mentioned amount within fifteen days from the date of the order, failing which, it was stated that recovery proceedings would be initiated. Exhibit P-2 is a notice dated September 21, 2006 directing the petitioner to show cause why a warrant of arrest should not be issued and why he should not be committed to civil prison in execution of the certificate issued by the authorised Officer, Employees' Provident fund Organisation, Kottayam.

(3.) Counsel appearing for the petitioner submitted that before issuing show cause notice for arrest of the petitioner the procedure contemplated under Section 8-B read with section 8-G of the Act was not followed. Counsel submitted, when Section 8-G is applied, the recovery officer is bound to follow the provisions contained in Second and Third schedule of Income Tax Act, 1961 and the income-tax (Certificate Proceedings) Rules, 1962. Consequently, the show cause notice issued for arrest of the petitioner at the instance of the recovery officer cannot be sustained since the above mentioned provisions were not complied with.