YUG DHARMA PUBLIC SCHOOL Vs. EPFO

JUDGEMENT

(1.) This petition has been filed by the petitioner -Yug Dharma Public School under Article 226 r/w 227 of the Constitution of India, against the order dtd. 28/7/2022, passed by the Presiding Officer, Central Government Industrial Tribunal (CGIT), Jabalpur wherein, the petitioner's appeal filed under Rule 7 of the Employees' Provident Fund Appellate Tribunal (Procedure) Rules, 1997 has been rejected solely on the ground of its limitation as according to Rule 7, the limitation of 60 days is provided which can be extended to further 60 days' period, whereas, the appeal has been preferred after a period of 15 days of the extended period of limitation.

(2.) Shri Manoj Manav, counsel appearing for the petitioner has submitted that the aforesaid provision of the Limitation Act cannot be construed strictly as has been held by the Calcutta High Court in its decision rendered in the case of C D Steel Pvt. Ltd. and others Vs. Assistant Provident Fund Commissioner reported as 2022 SCC Online Cal 1665. (Relevant paras are 19, 20 & 21), and also in the case of Superintending Engineer/Dehar Power House Circle Bhakra Beas Management Board (PW) Slapper and Another Vs Excise and Taxation Officer, Sunder Nagar/Assessing Authority reported as (2020) 17 SCC 692 (Relevant paras are 6, 20, 28 & 29).

(3.) The petition has been opposed by the respondent/Employees' Provident Fund Organization and a reply has also been filed.