OM ARUNODAYA BAHUUDDHESHIYA KHADI GRAMO UDHYOG VIKAS SANSTHA Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This petition challenges the order dated 09- 09-16, passed by the Assessing Authority under Sec. 14(B) of the Employees Provident Fund Act (pg 24) and also notice/order dtd. 9/9/16 passed by the Assistant Provident Fund Commissioner (pg 26) u/s 7(Q) of the EPF Act.

(2.) The facts leading to the petition indicate that since the petitioner establishment had failed to pay in time the PF contribution for the period February, 2012 to May, 2014, a notice was issued to the petitioner asking him to show cause as to why the damages as envisaged u/s 14 (B) of the EPF Act and interest u/s 7(Q) of the said Act ought not be levied. As none appeared, the learned Assessing Authority by an order passed under Sec. 14(B) of the EPF Act has assessed the damages for the delay occasioned as indicated above and passed an order directing the petitioner to pay the same. The subsequent notice/order u/ s 7(Q) requires the interest to be paid upon the same (pg 27).

(3.) Mr. Bhongade, learned Counsel for the petitioner submits that the notice was not received and therefore an opportunity to show cause was lost. It is further contended that there is no compliance of the provision of Para 32A of the EPF Scheme regarding the assessment of the damages and therefore the impugned orders, according to him, are liable to be quashed and set aside.