NEPC TEXTILES LTD Vs. ASST. PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This writ petition is filed challenging the order of the respondent dated 28.08.2018, directing the petitioner to pay a sum of Rs.21,00,456/- towards interest under section 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 for the period from 10/2015 to 10/2016, within a period of 15 days. Consequently, the petitioner seeks for a direction to the respondent to accept the outstanding amount in 24 equal installments.

(2.) Though this writ petition is filed challenging the order of the respondent dated 28.08.2018, in effect, the grievance of the petitioner is not against the quantum referred to therein and on the other hand, it is against the time granted for making such payment. Therefore, it is evident that the petitioner is not disputing the quantum and seeks permission to pay the demand made under the impugned proceedings by way of 24 monthly installments.

(3.) Learned counsel for the petitioner submitted that the petitioner Company itself was closed as early as in the year 2011 and therefore, the petitioner has to make arrangements to pay this huge sum and consequently, they must be provided an opportunity to pay it in installments.