ASHOK MEHRA Vs. ENFORCEMENT OFFICER EPFO

JUDGEMENT

(1.) This order shall dispose of both the aforementioned petitions praying for quashing of criminal complaint No.030200136272011 dtd. 13/10/2011 titled as Enforcement Officer, EPFO Vs. M/s M.T. Metals and others (Annexure P-1) and the summoning order dtd. 7/5/2012 (Annexure P-2) as well as the all consequential proceedings arising out of the impugned complaint.

(2.) Brief facts of the case are that M/s M.T. Metals was a registered partnership firm, which came into existence on 1/4/2003. Initially, there were 04 partners namely Vikas Thakral, Sanjeev Thakral and the present petitioners Ashok Mehra and Anirudh Mehra. On account of non-filing of annual returns for the period 2009-10 and 2010-11, under the Employees Provident Fund and Misc. Provisions Act, 1952 (for short 'Act of 1952'), the respondent-complainant (hereinafter referred to as 'organization') filed the impugned complaint against the petitioners as per the provisions of Sec. 14(2), 14A, 14AA of the Act of 1952 against the petitioners and three other persons. In the complaint, it is specifically stated that the employer failed to furnish the returns under the Employees Provident Fund Scheme, 1952, Employees Pension Scheme, 1995 and the Employees Deposit Linked Insurance Scheme, 1976, in Form No.12A, Form No.5 and Form No.10, which was required to be submitted to the Regional Provident Fund Commissioner by the 25th of the following month and further failed to furnish the annual returns (in Form 3A/6A), which was to be submitted on or before 30th April every year.

(3.) Thereafter, the trial Court, vide impugned order dtd. 7/5/2012 (Annexure P-2), summoned the petitioners and therefore, they have filed the present petitions challenging the impugned complaint and the summoning order on the ground that the petitioners were sleeping partners and have retired from the firm w.e.f. 1/4/2011.