B N DUTTA Vs. EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) Aggrieved by order dated 13.05.2013 of the Regional Provident Fund Commissioner, the present writ petition has been filed.

(2.) The brief facts of the case are that, a notice under Section 14B and 7Q of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 was issued on 22.02.2013 to the petitionercompany for default in payment of Employees' Provident Fund, Employees' Pension contribution, Insurance Fund contribution etc. Pursuant to notice dated 22.02.2013, the petitioner vide letter dated 08.03.2013 informed that Rs. 2,89,789/ as interest has been deposited through echallan dated 08.03.2013 for the period between July, 2009 to July, 2012. By letter dated 11.03.2013, the petitioner asserted that on the date of showcause notice dated 22.02.2013, no dues against the petitioner was pending and therefore, provision under Section 14B was not applicable. The Regional Provident Fund Commissioner, Jamshedpur however, passed order dated 13.05.2013 directing the petitioner to pay Rs. 2,89,789/ under Section 7Q and Rs. 4,07,947/ under Section 14 B of the Act.

(3.) The learned counsel for the petitioner submits that though on the date when showcause notice was issued to the petitioner, no outstanding dues was pending and therefore, provision under Section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 is not attracted. The petitioner has already paid interest @ simple interest and therefore, on that count also, impugned order dated 13.05.2013 is liable to be quashed. The learned counsel for the petitioner has relied on decision in "HiTech Vocational Training Centre vs. Assistant Provident Fund Commissioner, 2011 3 LLJ 554" and "Terrace Estate, Unit of United Plantation Ltd. vs. The Assistant Provident Fund Commissioner, 2010 1 LLJ 381".