ARIHANT THREADS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By this judgment, we shall dispose of Writ Petition Nos. 3331 of 2004, 2676 of 2004, 1949 of 2004, 1950 of 2004, 5190 of 2004 and 3440 of 2004 as they are based on common question of law and facts arising out in some-what similar circumstances.

(2.) It is not necessary for us to notice the facts of each case. However, we would refer to the facts of CWP No. 3331 of 2000 for the purposes of brevity.

(3.) The petitioner is a company engaged in manufacturing of threads and is having strength of about 250 employees with a turnover of about 60 crores. Office of the Provident Fund Commissioner have issued a notice to the petitioner under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'the Act') for not depositing the E.P.F. from January 2002 to March 2002. After examining the explanation rendered by the petitioner, the authorities passed an order dated December 12, 2002, whereby it was directed that a sum of Rs. 7,76,641/- be recovered from the petitioner-company. The petitioner-company in exercise of the rights available to it under the statute itself, preferred an appeal on January 12, 2004 before the appellate Tribunal. The said appeal though, was presented but was never put up for hearing either on merit or for grant of interim direction because the Central Government had not appointed any individual to preside over the Appellate Tribunal. On the other hand, the department adopted coercive methods for recovery of the demand raised under the impugned order. This compelled the petitioner-company to file the present writ petition before this Court. While issuing the notice to show cause, the Bench of this Court vide its order dated February 27, 2004 directed as under: