LOORDHU AMMAL EDUCATIONAL TRUST Vs. ASST. PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION MINISTRY OF LABOUR, GOVT. OF INDIA

JUDGEMENT

(1.) This writ petition is filed challenging the order of the first respondent dated 24.12.2019 passed under Section 8F of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, attaching the bank account of the petitioner for realizing a sum of Rs.38,02,196/-, arising out of the order dated 15.11.2019 passed under Section 7A of the EPF and MP Act, 1952.

(2.) Heard both sides.

(3.) The petitioner suffered an order dated 15.11.2019 under Section 7A of the EPF and MP Act, wherein and whereby, the authority fixed the total liability under Section 7A of the EPF and MP Act, as Rs.53,56,653/-, and after giving deduction to the amount already paid, arrived the balance amount to be paid as Rs.38,02,196/-. Since the said amount was not paid, the impugned attachment proceedings was issued. The grievance of the petitioner is that the impugned attachment proceedings was issued even before expiry of the appeal time period provided under Rule 7(2) of the Employees' Provident Funds Appellate Tribunal (Procedure) Rules, 1997. Therefore, it is contended that when the petitioner is having the right of filing the appeal before the Appellate Authority and seek for interim relief of waiver or stay, pending disposal of the appeal, the impugned attachment was made hurriedly to harass the petitioner.