OEL EXTRUSIONS LIMITED Vs. ASST.PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) THIS is an application filed by the purchaser -company, OEL Extrusions Limited, seeking for a direction to the Provident Fund Commissioner to issue a fresh Code to the purchaser -company to enable it to deposit the provident fund contributions with the Commissioner.

(2.) AN affidavit by way of objection to the aforesaid Misc. Case has been filed on behalf of the Assistant Provident Fund Commissioner.

(3.) MR . Piyusa Mishra, learned counsel appearing for the Provident Fund Commissioner drawing the attention of this Court to Section 7 -I of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short, 'the Act) submits that if the petitioner is aggrieved by the action of non -issuance of a fresh Code, it should have filed an appeal before the Tribunal as per the said Section 7 -I of the Act or would have approached this Court under Article 226 of the Constitution of India. He further submits that the Company Court lacks jurisdiction to issue such direction to the Regional Provident Fund Commissioner for issuing a fresh Code in a favour of the petitioner. The other contention raised by Mr. Mishra is that under Section 17B of the Act, the purchaser -company, i.e., the present petitioner is jointly and severally liable to pay the contributions and other sums due from the employer under any provision of the Act and, as such, the petitioner being severally liable to pay the arrear dues outstanding against the company which has been wound up, unless the said arrear dues are cleared up, the petitioner even cannot be allowed to utilize the Code which was granted to the company which has been wound up.