VIKRAM BHATIA Vs. EMPLOYEES PROVIDENT FUND

JUDGEMENT

(1.) This order shall dispose of Civil Writ Petition Nos. 5980 and 7026/2010 as they involve adjudication of common questions of fact and law. For the sake of convenience, facts are being extracted from Civil Writ Petition No. 7026/2010. The petitioner, in C.W.P. No. 7026/2010, challenges notice dated February 27, 2009 (Annexure P-1) and the petitioner, in C.W.P. No. 5980/2010, challenges notice dated January 11, 2010 (Annexure P-8) requiring them to show cause why they should not be arrested and their properties should not be attached for failure to pay amounts payable under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the "Act"). The petitioners also challenge orders that form the basis for issuance of these show cause notices.

(2.) The Assistant Provident Fund Commissioner issued a notice, dated March 31, 2008, calling upon Respondent No. 4 Metro, Plywood, Mand Road, Leather Complex, Jalandhar, through its proprietor Shri Ravinder Kumar Gossain, to remit provident fund, pension fund, deposit linked Insurance fund contributions, administrative charges on provident fund etc. due from March 2003 onwards. Shri Ravinder Kumar Gossain, proprietor of Metro Plywood, put in appearance before the Assistant Provident Fund Commissioner and made a statement, on March 4, 2008, that the premises were on lease with Shri Vikram Bhatia of Vishwa Timber Products from March, 2003 to June 2007. The Assistant Provident Fund Commissioner directed a subordinate officer to inspect the premises. Vide order dated March 31, 2008 (Annexure P-2), the Assistant Provident Fund Commissioner directed the "establishment", Metro Plywood, Mand Road, Leather Complex, Jalandhar, to deposit the amount due within 15 days of receipt of the order.

(3.) As the amount assessed was not deposited, show cause notices were issued to Ravinder Kumar Gossain and Vikram Bhatia, calling upon them to deposit the amount so assessed, failing which their properties would be attached and they would be arrested.