ST PTER'S SCHOOL Vs. UNION OF INDIA

JUDGEMENT

(1.) By means of this writ petition, the petitioner institution has challenged the notice dated 02.02.2010 (Copy of Annexure VIII to the writ petition) issued by the respondent authorities under Section 7A of Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short the "Act"). The petitioner has further challenged recovery notice dated 10.10.2007, issued by the respondent authorities for an amount of Rs. 12,79,244/- which is said to have been served on the petitioner on 19.03.2010.

(2.) Heard learned counsel for the parties and perused the paper and records.

(3.) Brief facts of the case are that the petitioner is an educational institution established in Shillong which came under provisions of Employees Provident Funds and Miscellaneous Provisions Act, 1952 since the year 1982. The plea of the petitioner is that the petitioner was regularly making payments of the contributions required to be made under the Act. It is alleged that the respondents issued Memorandum No. 12/2/2007 dated 09.02.2007 under Section 7A of the Act. It is further alleged that the respondents have arbitrarily imposed interest under Section 7Q, and damages under Section 14B of the Act. It is further alleged that to avoid the controversy, the petitioner made payment of the entire interest amount sought to be recovered, and also some part of the damages, but by the impugned recovery vide Annexure XIV dated 10.10.2007 which has been served on the petitioner on 19.03.2010, the respondents are harassing the petitioner by attempting the amount which has already been paid to the respondents. In support of the above plea, the petitioner has annexed certain copies of challans as Annexures IV, V, VI, VII, VIII and IX. The petitioner has further annexed challans showing the payments made by it, for the outstanding dues of the period from 1982 to 2002, copies of which are annexed with Annexures XIV and XV of the writ petition.