SUMIT DUTTA Vs. ASSISTANT PROVIDENT FUND

JUDGEMENT

(1.) The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of orders dtd. 21/4/2023 (Annexure P-1) and 25/10/2023 (Annexure P-2) whereby respondent No. 2 has attempted to recover a sum of Rs.8,57,462.00 from him.

(2.) The respondent Nos. 1 and 2 are Authorities constituted under Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short '1952 Act'). There is a society known as M/s Adarsh Bal Vidhyalay, Nawanshahr which is registered under Societies Registration Act, 1860 (for short '1860 Act') as amended by Punjab Amendment Act, 1957. The said society is having a school at Nawanshahr. Late Sh. Inder Mohan Dutta was principal of said school. The said school defaulted in payment of Provident Fund Contribution for the period from July' 2013 to January' 2018. The respondent under Sec. 7A of 1952 Act initiated proceedings against the society. The petitioner is son of Inder Mohan Dutta/principal of the school. He on behalf of his father appeared before the Authorities. The respondent vide order dtd. 11/1/2022 assessed liability of the society to the tune of Rs.8,54,262.00 under Sec. 7A of 1952 Act. The said order was not challenged by the society. Resultantly, liability stood crystalized against the society. Inder Mohan Dutta-Principal of the school passed away on 12/12/2022. The society filed fresh Form 5-A in terms of para 36A of Employees Provident Fund Scheme, 1952 with respondent-Authorities. The said form was filed on 27/3/2023 and in the said form Sumit Dutta-petitioner was declared as owner/manager/occupier of the school w.e.f. 6/12/2022.

(3.) As the society did not prefer appeal against assessment order dtd. 11/1/2022, the respondent under Sec. 8B of 1952 Act issued recovery certificate dtd. 11/4/2022. The establishment-society/school did not comply with recovery certificate and respondent vide communication dtd. 21/4/2023 directed Bank of Baroda to transfer a sum of Rs.8,57,462.00 from the account of petitioner to the account of Provident Fund Authorities. For the ready reference, letter dtd. 21/4/2023 is reproduced as below:-