MUNICIPAL COUNCIL Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This writ petition has been filed by the petitioner - Municipal Council aggrieved by the order dtd. 25/2/2025, issued by the respondent under Sec. 8F of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952, (in short, "the Act, 1952") attaching the bank accounts of the petitioner and requiring the Indian Overseas Bank and City Union Bank, Sirkali Branch, to pay the amount of Rs.1,11,48,020.00 purported to be the amount due under the order dtd. 20/12/2024, issued by the respondent under Sec. 7A of the Act, 1952.

(2.) The main ground, on which the present writ petition has been filed, is that the petitioner herein has 60 days time for filing an appeal against the order dtd. 20/12/2024 and the petitioner also has a further period of 60 days, for which the petitioner can seek condonation of the delay before the learned Appellate Tribunal and therefore, till the expiry of 120 days period from the date of receipt of the order dtd. 20/12/2024, the respondent cannot initiate steps under Sec. 8F of the Act, 1952.

(3.) It is also brought to the notice of this Court that pursuant to the impugned order dtd. 25/2/2025, an amount of Rs.83,50,700.00 has been recovered from the petitioner's bank account in City Union Bank, Sirkali Branch, on 7/3/2025 and an amount of Rs.3,40,004.00 has been recovered from the petitioner's bank account in Indian Overseas Bank, Sirkali Branch, on 10/3/2025.