MODERN DISTROPOLIS LIMITED Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This writ petition has been filed challenging Ext.P5 communication issued by the respondent informing the petitioner that the petitioner has not complied with the directions contained in the judgment of this Court in W.P(C)No.20662 of 2022, where the petitioner was directed to pay 50% of assessed damages under Sec. 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the '1952 Act') for the period from 09/2014 to 04/2019. According to Ext.P5 communication, the petitioner was required to remit an amount of Rs.4,60,808.00 in 12 equal instalments, commencing on 1/12/2022. Ext.P5 communication further records that the damages were remitted only for the period from 23/2/2018 to 30/4/2019.

(2.) The learned counsel appearing for the petitioner would submit that the petitioner was imposed with the liability to pay damages under Sec. 14B of the 1952 Act for the period from 1/9/2014 to 30/4/2019 by Ext.P1 order. It is submitted that the petitioner preferred Appeal No.302 of 2019 before the Central Government Industrial Tribunal-cum-Labour Court, Ernakulam, and by Ext.P2 order dtd. 4/1/2022, the appeal filed by the petitioner was dismissed. It is submitted that the petitioner challenged the demand by filing W.P(C)No.20662 of 2022, which was disposed of by Ext.P3 judgment dtd. 14/11/2022, whereby the liability to pay damages was restricted for the period from 23/2/2018 to 30/4/2019. It is submitted that the petitioner has paid the amount of damages for the period from 23/2/2018 to 30/4/2019. It is submitted that on the respondent raising a demand for damages for the period from 1/10/2014 to 30/4/2019, the petitioner filed R.P No.140 of 2023, which was subsequently closed taking into consideration the fact that no written demand had been served for damages on the petitioner for the said period. It is submitted that thereafter, by Ext.P5 communication, the petitioner has been called upon to remit damages for the period from 1/10/2014 to 30/4/2019. It is submitted that Ext.P5 is directly contrary to the findings of this Court in Ext.P3 judgment in W.P(C)No.20662 of 2022.

(3.) The learned Standing Counsel appearing for the Employees' Provident Fund Organisation would submit that the petitioner is liable to pay damages for the period from 1/10/2014 to 30/4/2019. It is submitted that the judgment of this Court in W.P(C)No.20662 of 2022 did not interfere with the finding that the petitioner was liable to pay damages for the period from 1/10/2014 to 30/4/2019, but merely reduced the damages to 50%. It is submitted that the petitioner is therefore liable to pay the amounts demanded in Ext.P5.