LAWS(MAD)-2026-3-94

SUBRAMANI Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

Decided On March 03, 2026
SUBRAMANI Appellant
V/S
ASSISTANT PROVIDENT FUND COMMISSIONER Respondents

JUDGEMENT

(1.) The petitioner challenges the order dtd. 17/6/2022 passed by the first respondent, by which the petitioner was directed to remit a sum of Rs.11,29,481.00 towards dues under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

(2.) The proceedings were initiated by the first respondent under Sec. 7A(1)(b) of the Act on the basis of an inspection conducted by an Inspector appointed under Sec. 13 of the Act. The Inspector inspected the petitioner's establishment on 18/10/2019 and submitted an inspection report stating that the petitioner had failed to remit the required contributions towards the Employees' Provident Fund, Employees' Pension Fund, and Employees' Deposit Linked Insurance Fund, along with the administrative charges relating to the Employees' Provident Fund and Employees' Deposit Linked Insurance Scheme, for the period from July 2017 to September 2019.

(3.) Though notice was issued to the petitioner by the respondent to participate in the enquiry, the petitioner failed to appear, resulting in the passing of the impugned order.