LAWS(CAL)-2019-6-145

CHAIRPERSON, MANAGING COMMITTEE OF THE ASSEMBLY OF GOD CHURCH SCHOOL Vs. REGIONAL PROVIDENT FUND COMMISSIONER

Decided On June 24, 2019
Chairperson, Managing Committee Of The Assembly Of God Church School Appellant
V/S
REGIONAL PROVIDENT FUND COMMISSIONER Respondents

JUDGEMENT

(1.) The affidavit of service and the supplementary affidavit filed by the learned Advocate for the petitioner in Court today be kept on record.

(2.) The petitioner has filed the present writ petition assailing the impugned order dated 14th January, 2019 passed by the Assistant Provident Fund Commissioner, (Damages), Regional Office, Durgapur thereby directing the petitioner-school to make payment of Rs. 9,45,899/- towards damages and interest.

(3.) Mr. Majumder, learned Advocate appearing for the petitioner, submits that it is evident from the records that in respect of the entire provident fund amounts of the employees, the institution's contribution as well as the employees' contribution were kept in separate bank accounts. The moment, the petitioner-institution was asked to transfer the same to the provident fund authority, the entire amount including interest was transferred to the provident fund authority. All of a sudden on 30th November, 2007 the respondent authority issued a letter thereby directing the petitioner-institution to pay interest as well as damages. Assailing the same, the petitioner-institution preferred an appeal before the Appellate Authority. Ultimately, that order was set aside by the Appellate Authority and the authority remanded the same to the Provident Fund Commissioner. Ultimately, the authority on 23rd September, 2016 passed an order whereby the petitioner-institution was directed to pay damages and interest for belated payment under the provision of Sections 14B and 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. Assailing the said order dated 23rd September, 2016, the petitioner filed a writ petition being W.P. No. 24944(W) of 2016. Ultimately, by an order dated 23rd November, 2016, this Hon'ble Court directed the respondents/PFA to furnish a statement of account in favour of the petitioner-institution and to re-consider the petitioner's case. Thereafter the respondent authority issued the impugned order. Mr. Majumder further submits that the petitioner-institution is not liable to pay any damage or interest towards the belated payment.