JAMSHEDPUR GENERAL CONSUMERS CENTRAL CO-OPERATIVE STORES LTD Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) In this application under Articles 226 and 227 of the Constitution of India the petitioners, a co-operative society registered under the Bihar and Orissa Co-operative Societies Act and its Executive Officer, have challenged the legality and validity of the order, dated 19th Augast, 1976 passed by the Regional Provident Fund Commissioner, the sole respondent, in purported exercise of his power under section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Act 19 of 1952), (hereinafter to be referred to as the Act) a copy of the order is Annexure 1.

(2.) The State of Bihar had created and constituted a Departmental Stores at Jamshedpur which was called by the name of Apna Bazar. This society was created on the 29th of December, 1968. In all 27 persons are working in different categories in the Apna Bazar which is one of the constituents of the society (petitioner no. 1). On an average 100 persons have been employed by the petitioner society from time to time manning different posts and services. On 31.3.1976 a notice was issued by the respondent calling upon the petitioners to show cause against imposition of damages to the extent of Rs. 76,835 in lieu of penalty for default on the part of the petitioners to deposit the provident fund of the employees within time.

(3.) Shorn of all details, the notice that was issued against the petitioners was in respect of the default in the payment of provident fund and administrative charges for the period between the years 1967 and 1975. With regard to the period between the years 1972 and 1975 default in the payment of family pension was also one of the subject-matters of the penal provision under section 14-B of the Act. By the impugned order the respondent has directed the petitioners to credit certain amounts in the accounts stated against each of them in any branch of the State Bank of India under Code no. BR/1606 within 15 days from the date of the receipt of the order. The amounts mentioned in paragraph 6 have been bifurcated into three serial numbers. Serial no. 1 shows an amount of Rs. 72,682.00 paise to be credited to E.P.F. A/c No. I, Rs. 2,034.20 to be credited to E.P.F. A/c No. II and Rs. 2,119.00 paisa to be credited to F.P.F. A/c No. X. It has been further stated at the end of Annexure 1, the impugned order, that the statement of penal damages which was annexed in the show cause notice under section 14-B to the petitioners will form part of the order.