MONISH DAS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. N. Dhar, learned counsel for the appellant. Also heard Mr. D. Dey, learned counsel appearing for the respondents.

(2.) Challenge in this intra-Court appeal is to the order dated 11.06.2019, by which the appellant's writ petition, wherein a challenge was made to the order dated 23.10.2015 issued by the Regional Provident Fund Commissioner-II(PD) in an inquiry proceeding under Section 14B and 7Q of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952 (for short, the 1952 Act) directing the appellant to deposit penal charges and interest amount of Rs.29,63,939/- and Rs.15,92,022/-, respectively. A further prayer in this writ petition was for a direction to refund an amount of Rs.31,52,693/- with interest accrued thereon, which was realised from the appellant on the basis of the impugned order dated 10.06.2014 (Annexure-4 of the writ appeal). The order dated 10.06.2014 was issued by the Assistant Provident Fund Commissioner in an enquiry under Section 7A of the 1952 Act determining an amount of Rs.31,52,693/- for the period from 05/2009 to 01/2013 as dues payable by the employer in relation to the establishment towards provident fund, employees' pension fund, insurance fund contributions and inspection/administration charges towards provident fund and insurance fund for the period from 09.05.2009 to 31.01.2013 within 15 days from the date of the order.

(3.) Mr. Dhar submits that provisions of 1952 Act is not applicable to the appellant's establishment in view of Section 1, sub-section 3(b); Section 1, subsection (4); Section 2(i) and Section 4 read with Schedule-I of the 1952 Act and therefore, the impugned orders being arbitrary and without jurisdiction, are liable to be set aside and quashed.