CAR WORLD Vs. EMPLOYEES PROVIDENT FUNDS APPELLATE TRIBUNAL

JUDGEMENT

(1.) Heard Mr. T.Gowthaman, Learned Counsel for the Petitioner and Mr. K.Ramu, Learned Standing Counsel appearing for the Second Respondent and perused the materials placed on record, apart from the pleadings of the parties.

(2.) The Second Respondent by Order No. TB/TAM/RO/ENF/522/63529/2018 dated 31.05.2018 passed under Section 7-B of the Employees' Provident Funds and Miscellaneous Provisions Act , 1952 (hereinafter referred to as the 'Act' for short), confirmed the Order No. TB/TAM/RO/ENF/T-7/63529/2016 dated 17.06.2016 determining the contributions payable by the Petitioner under Section 7-A of the Act. The Petitioner was entitled to prefer appeal against that order under Section 7-I of the Act within a period of 60 days in terms of Rule 7(2) of the Employees' Provident Fund Appellate Tribunal (Procedure) Rules, 1997, before the Appellate Authority, who has been empowered to condone delay in filing such appeal for an extended period of 60 days, if sufficient cause for not preferring appeal within that period is made out. According to the Petitioner, the Order No. TB/TAM/RO/ENF/ 522/63529/2018 dated 31.05.2018 passed by the Second Respondent had not been served by post and that its copy was handed over to the representative of the Petitioner during his visit to the office of the Second Respondent on 08.11.2018. The appeal against that order had been presented on 28.11.2018 by the Petitioner before the Appellate Authority viz., Employees' Provident Fund Appellate Tribunal, Chennai, and that appeal had been taken on its file as EPFA No. 703 of 2018. The Appellate Authority by order dated 21.02.2020 in EPFA No. 703 of 2018 has dismissed that appeal by holding that it has been preferred beyond the maximum period of limitation of 120 days prescribed for the same. Aggrieved thereby, the Petitioner has filed this Writ Petition assailing the order dated 21.02.2020 passed by the Appellate Authority in EPFA No. 703 of 2018.

(3.) It is apparent on perusal of the impugned order dated 21.02.2020 in EPFA No. 703 of 2018 that the Appellate Authority has proceeded on the assumption that the limitation for filing the appeal against the order in terms of Rule 7(2) of the Employees' Provident Fund Appellate Tribunal (Procedure) Rules, 1997, has to be computed from the date it bears, and not from the date it is received by the Petitioner as claimed. At this juncture, reference has to be made to the authoritative pronouncement of the Hon'ble Supreme Court of India in Collector of Central Excise, Madras -vs- M/s. M.M. Rubber and Co., Tamil Nadu [(1992) Supp (1) SCC 471] where the date from which limitation has to be reckoned for the purpose of filing appeal against an order by an aggrieved person, has been explained as follows:-