K.A GOPINATHAN Vs. EMPLOYEES PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The petitioners has faced the recovery proceedings for Provident Fund arrears. It seems they began in 2003. To this day, the petitioners have not complied with the demand. As seen from the record, recently in July 2018, the petitioners received the Ext.P2 series notices requiring them to show cause why they should not be committed to a civil prison for default. True, the petitioners, through Exts.P4, P5 and P6, replied. In fact, they have denied their liability and have also taken up the plea of limitation. Finally, on 19.09.2018, the second respondent issued the Ext.P7 notice stating it to be the last chance.

(2.) Aggrieved, the petitioners have filed this writ petition.

(3.) The petitioners' counsel relies on Regional Provident Fund Commissioner, Hyderabad v. Deccan Foam Plastics Pvt. Ltd, Narsapur 1 besides referring to Section 8B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. She asserts that arrest is the last resort. Before the authorities take recourse to it, they must exhaust other remedies, such as attaching and selling the properties of the establishment.