KRISHNA KESHAV LABORATORIES LIMITED Vs. EMPLOYEES PROVIDENT FUND ORGANISATION - MINISTRY OF LABOUR & 1

JUDGEMENT

(1.) The captioned 3 petitions are filed by the establishment upon feeling aggrieved by the orders passed by the respondent Employees Provident Fund Organization (hereinafter referred to as the "provident fund department") and the show-cause-notices issued by the provident fund department as well as demand for damages determined under Section 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the "Act") on account delay / default in payment of Provident Fund contributions.

(2.) One of the major grounds, on strength of which the petitioner establishment has filed petitions, is that during the relevant period i.e. period in respect of which the impugned orders are passed and actions have been initiated, the petitioner establishment was prosecuting reference before the Board for Industrial Financial and Reconstructions ("BIFR" for short) under the Sick Industrial Companies (Special Provisions) Act ("SICA" for short) and subsequently before appellate board under the said Act, the department initiated action and passed impugned orders and issued impugned notices.

(3.) On the other hand learned advocate for the provident fund department has opposed the maintainability of the petitions on the ground that the orders passed by the authority under Section 7A of the Act and 14B of the Act are appelable orders and that therefore the petitions do not deserve to be entertained and the petitioner may be relegated to the statutory alternative remedy.