TTG INDUSTRIES LTD. (FORMERLY T.T.G. MACHINERY MANUFACTURING CO. LTD.) Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) HEARD Mr. S. Vijayakumar, learned Counsel with Mr. G. Bharadwaj, learned Counsel for the Appellant and Mr. R. Vishnu, learned Counsel for Mr. K. Ramu learned Counsel appearing for Respondents 1 & 2. The Writ Appeal is directed against the Judgment dated 7.6.2011 made in W.P. No. 18800 of 2007, whereby, the relief sought by the Petitioner to quash the impugned Order bearing No. TN/SRO/AMB/SDC/19910/2006 dated 10.7.2006 as well as the Recovery Certificate dated 7.4.2007 for recovery of Rs. 48,83,968/ - from the period 03/1990 to 02/2005, issued by the 1st Respondent insofar as it demands payment of damages under Section 14 -B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short "the Act") to the tune of Rs. 48,83,968/ -, was dismissed by the learned Single Judge.

(2.) THE Petitioner in W.P. No. 18800 of 2007 is the Appellant herein. Therefore, for the sake of convenience, the said Petitioner is hereinafter referred to as the Appellant. The Respondents in the Writ Petition are the same in this Appeal also.

(3.) LATER , the Appellant received a Letter bearing No. TN/SRO/AMB/19910/CCl(5)/2006, dated 16.5.2006, addressed to the Directors of M/s. T.T.G. Machinery Manufacturing Company Limited, with a copy marked to the General Manager, M/s. IFCI Limited (Operating Agency appointed by the BIFR) from the Assistant Provident Fund Commissioner (Compliance & Recovery), informing him to pay an amount of Rs. 44,45,577/ - towards Damages for the period March, 1997 to February, 2005 and Rs. 14,54,143/ - towards interest for the period from June 1997 to February 2005. Shocked by the said demand, the Appellant replied to the same vide its Letter dated 18.5.2006, intimating that it has already made payment upto June 2004 towards interest and damages, and requested for break -up details of the demand. In reply, the Appellant received a Letter bearing No. TN/SRO/AMB/19910/PDC/2006, dated 22.5.2006, from the 1st Respondent, which too did not contain any details regarding the amount of damages and interest claimed.