PERSTOLITE OF INDIA Vs. CENTRAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The appellant challenged the show cause notices dated 25.2.1992 and 6.3.1992 issued by the Regional Provident Commissioner, Faridabad under Section 8 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the "Act") demanding a sum of Rs. 8,69,662 towards Employees Provident Fund Contribution and Family Pension Fund Contribution for the period from November 1979 to August 20, 1983. During the pendency of the writ petition, admittedly, more than Rs. 6,09,000 were deposited by the appellant out of the total recovery of Rs. 8,69,662.

(2.) Learned counsel for the appellant has argued that no notice regarding recovery under Section 14-B of the Act was issued to it, but he could not show from the record much-less the writ petition that the said issue was ever raised before the Writ Court which is now sought to be raised in this appeal.

(3.) While dismissing the writ petition, following observations have been made by the learned Single Judge:--