NIKESH KUMAR, MANAGING DIRECTOR, M.S.,INDO ASIAN NEWS CHANNELS PRIVATE LIMITED NO. 4/220, REPORTER STUDIO COMPLEX, KALAMASSERY, HMT COLONY P.O., COCHIN Vs. UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF LABOUR, NEW DELHI

JUDGEMENT

(1.) Petitioner is aggrieved with Ext.P2 notice by which the petitioner was required to appear before the author of Ext.P2 on 27.1.2016 to show cause as to why the petitioner should not be committed to civil prison in execution of the certificate of demand of arrears bearing No.KR/KC/27767/Recovery/dated 22.5.2015. The certificate was obviously issued with respect to the default in respect of remittance of Sec. 14B damages and 7Q interest under the Employees' Provident Funds And Miscellaneous Provisions Act, 1952 (for brevity EPF &MP Act ). Ext.P1 is the order levying Sec. 14B interest dated 26.5.2014 which has not been appealed against by the petitioner. The petitioner contends that there was a prayer for exemption as per Ext.P1/5 & P1/6 which has not been considered as well.

(2.) The exemption under Sec. 14B reads as under:

(3.) An exemption as contemplated under the proviso would be applicable only for establishments which are declared as sick industrial companies or in respect of which a scheme of rehabilitation has been sanctioned by the Board for Industrial And Financial Reconstruction. There is no such contention raised by the petitioner as to his establishment being so declared. In such circumstances, there can be no consideration of exemption nor is there any obligation on the P.F. Organisation to forward the same to the Central Government.