MRF LTD. Vs. EMPLOYEES PROVIDENT FUND ORGANISATION

JUDGEMENT

(1.) The petitioner has filed this writ petition seeking issuance of Writ of Certiorari to call for the records connected with impugned order Ref. No.TN/VLR/74567/Recovery/2025/3687 dtd. 9/1/2025 on the file of the first respondent and quash the same.

(2.) The learned counsel appearing for the petitioner submitted that the petitioner company during the course of business engaged contractors and the contractors in turn employed various persons. The petitioner company is registered with the provident fund authorities and has a separate code in respect of the workmen engaged by the petitioner company. The second respondent is a registered contractor and the second respondent has independent PF code. The second respondent engaged certain contractors at the petitioner premises and failed to remit the statutory contributions and administrative charges for the period from April, 2010 to October, 2013. Thereafter proceedings under Sec. 7A of the EPF Act was initiated and the second respondent remitted the full determined amount.

(3.) The learned counsel appearing for the petitioner further submitted that thereafter, the first respondent passed recovery notices requiring the petitioner company to remit a sum of Rs.58,01,263.00 towards penal damages and interest and challenging the same, the petitioner filed W.P.No.21648 of 2018 and this Court vide order dtd. 21/9/2023, allowed the said writ petition. Whileso, the first respondent passed the impugned order directing the petitioner to pay a sum of Rs.11,17,840.00 towards penal damages under Sec. 14 B of EPF Act and Rs.5,63,346.00 towards interest under Sec. 7Q of the EPF Act for the period April, 2013 to September, 2015.