CONTINENTAL INDIA PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. G.K. Singh, learned Senior Advocate assisted by Mr. Sharad Chandra, learned Counsel for the Petitioner, Mr. Udit Chandra, learned Counsel for Respondent Nos.2 & 3 and Mr. Gautam Kumar Upadhaya, learned Counsel for Respondent No.1.

(2.) The Petition has been filed by the Petitioner with a prayer to quash the impugned Orders, dtd. 31/3/2023 bearing Nos.139811 & 139812 respectively passed on the same date by the Regional Provident Fund Commissioner-I, Regional Officer, Meerut whereby he has imposed a damage to the tune of Rs.8,91,69,116.00 upon the Petitioner as well as M/s. Modi Rubber Limited under Sec. 14-B of Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (herein after referred to as the "Act of 1952") and has also imposed interest on delayed payment under Sec. 7-Q of the Act of 1952 to the tune of Rs.4,28,71,452.00 which has been levied on the Petitioner as well as M/s. Modi Rubber Limited, Modi Nagar, Ghaziabad.

(3.) Brief facts of the case are that the proceedings under the Act of 1952 were initiated by issuing Summons under Sec. 14-B alongwith Sec. 7 Q of the Act of 1952 for belated remittance of contribution towards Employees Provident Fund for the period 1/4/1996 to 16/5/2016, which was served upon the Petitioner on 16/5/2016 despite the fact that the requisite amount in respect of contribution of Employees towards the Employees Provident Fund had already been deposited in the Bank Account of Regional Provident Fund Department and there was no lapse on the part of the Petitioner. Aggrieved by the aforesaid notice, a Written Submission, dtd. 28/6/2016 was preferred by the Petitioner, thereafter, a Letter, dtd. 1/7/2016 was preferred by the Petitioner requesting the Provident Fund Commissioner to further implead M/s. Modi Rubber Ltd. Modi Nagar, Ghaziabad and M.R.L. Employees Provident Fund Trust through its trustees in the present proceedings for ascertaining the relevant facts with regard to actual remittance, which was made of the contribution towards the Employees Provident Fund in the year 2013-2014. The Summons as served upon the Petitioner on 16/5/2016 mentions about the illegal assessment and imposition of damages and interest. As already stated, a detailed Written Submission as well as an impleadment application was also moved by the Petitioner.