B.K. ENGINEERING WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard counsel for the parties.

(2.) Based on the aforesaid assessment, the establishment has been saddled with the liability of payment of EPF contribution to the tune of Rs. 19,45,989.00 and interest under Sec. 7Q of the Act to the tune of Rs. 7,77,392.00. The ground taken to assail the impugned order on behalf of the petitioner is that Mr. Naresh Kumar Rajak was not the person authorised to represent the establishment before the Assistant Provident Fund Commissioner. He has submitted unidentified and erroneous balance sheet of the establishment which has been made the basis for determination. The petitioner has, therefore, been denied the reasonable opportunity of being heard. It has contended that representation has been made on 26th May 2014 before the respondents on coming to their knowledge of passing of the impugned order. Another representation was made on 10th July 2014 under Sec. 7B of the Act for reviewing the order under Sections 7A and 7Q of the Act in the light of the fact that no reasonable opportunity was given to the petitioner. However, since no heed was being paid to the repeated representations of the petitioner, he has been compelled to approach this Court.

(3.) Learned counsel for the respondents-EPFO submits that there is an alternative statutory remedy which the petitioner has not invoked before approaching this Court under Art. 226 of the Constitution of India. The establishment has not complied the provision of the said Act and not deposited the amount towards provident fund, pension, P.F. Linked insurance amount and other administrative charges of employee's contribution and management contribution. Resultantly, the employees are denied protection of the Act. Petitioner has been allotted the P.F. Code earlier being JH/JAM/14340. In view of the deliberate noncompliance of the provisions of the Act, proceeding under Sec. 7A of the Act was initiated. The notice was sent through registered post with acknowledgement and the acknowledgement receipt shows that same was received by the establishment. Annexure-A has been enclosed in support thereto.