LAWS(GJH)-2022-3-1293

HINDUSTAN COPPER LIMITED Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

Decided On March 30, 2022
HINDUSTAN COPPER LIMITED Appellant
V/S
ASSISTANT PROVIDENT FUND COMMISSIONER Respondents

JUDGEMENT

(1.) In the present writ petition, the petitioner has assailed the order dtd. 20/3/2018 passed by the Competent Authority under the provisions of Sec. 14B of the Employees' Provident Funds And Miscellaneous Provisions Act , 1952 (for short "the EPF Act ").

(2.) Learned advocate Mr.Y.H.Vyas appearing for the petitioners has submitted that the said order was challenged by the petitioners before the Central Government Industrial Tribunal, Ahmedabad (CGIT/Tribunal) by filing an appeal under Sec. 7-I of the EPF Act, which was rejected by the order dtd. 19/5/2018. He has submitted that due to undertaking, which was given by the Asset Reconstruction Company (India) Ltd. (ARCIL) before this Court in the proceedings of Company Application No.16 of 2015 in Company Petition No.295 of 2008 and in lieu thereof, it was the responsibility of the said company to ensure that the amount due to any worker has been disbursed in accordance with the provisions of Sec. 529 of the Companies Act. Thus, it is submitted that provident fund liability cannot be fastened upon the petitioner. No further submissions are advanced.

(3.) Per contra, learned advocate Ms.E.Sahilaja appearing for the respondent authority has submitted that the impugned order does not require any interference since the petitioners have failed to challenge the orders passed under Sec. 14B of the EPF Act assessing the amount of damages as well as the interest and straightaway they approached the Tribunal challenging the order passed under Sec. 17B of the EPF Act, which was not permissible since the Tribunal does not have any authority. It is further submitted by her that the orders passed under Sec. 14B of the EPF Act were time barred and hence, the Tribunal did not interfere, however, she has submitted that even the prayers of the appeal, which were filed by the petitioner did not ever mention the challenge of the orders passed under Sec. 14B of the EPF Act. Thus, she has submitted that the writ petition may not be entertained.