THIRUPATUR NAGARA OPPANGHATHARARGAL NALA SANGAM Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The notice dated 31.07.2014 and the consequential notice dated 19.08.2014 issued by the 2nd respondent are under challenge in this writ petition.

(2.) The writ petitioner is the President of Thirupatur Nagara Oppandhatharragal Nala Sangam. The grievances of the writ petitioners are that they are not liable to pay contribution under the provisions of the Employees Provident Fund. Though various grounds have been raised in this writ petition, this Court is of an opinion that merits and demerits of the liability or otherwise cannot be adjudicated in the present writ petition, in view of the fact that the competent authority are in the process of considering those merits and demerits under the provisions of the Act. Thus, the merit part of the arguments advanced by the writ petitioner deserves no consideration at all. The disputed and complex facts can never be adjudicated in the writ proceedings under Art. 226 of the Constitution of India. It is left open to the respective parties to adjudicate those disputed facts and circumstances before the competent authority by availing the opportunities provided under the provisions of the Act. Thus, this Court is not inclined to consider the merits of the case advanced by the writ petitioner in the present writ petition.

(3.) On a perusal of the impugned notice, it seems that the 1st respondent issued a notice to the 2nd respondent to furnish the documents and details of the employees who are all employed in the writ petitioner Sangam so as to make an assessment and issue appropriate orders under the provisions of the Act. When the process of compliance of the Act has been commenced and the 1st respondent issued notice to the 2nd respondent, the 2nd respondent issued consequential notice to the writ petitioners directing them to produce all the details and documents enabling them to submit the same before the 1st respondent for enquiry and adjudication. However, the writ petitioners instead of submitting their details and documents, filed the present writ petition.