MD. NEHAL AHMAD Vs. EMPLOYEES PROVIDENT FUND

JUDGEMENT

(1.) This writ petition is under Article 226 of the Constitution of India, wherein, the direction has been sought for quashing the certificate bearing No. 16 and 69 dated 25.05.2001 and 10.04.2006 as also the order dated 11.12.2018, whereby and whereunder the Recovery Officer has issued warrant of arrest against the petitioners, which is in violation of provision of Rule 85 of the Second Schedule of the Income Tax Act, 1961 in view of the fact that the petitioners being the legal heirs will take liability of making payment of the dues, but without any arrest.

(2.) Mr. Kishlay Prasad, learned counsel appearing for the Respondent-Employees Provident Fund have placed an order, passed by the Regional Provident Fund Commissioner (C&R), dated 19.03.2019, whereby and whereunder warrant of arrest issued against the petitioners has been recalled with immediate effect. He submits that since the petitioners have appeared before the competent authority, therefore, they may be directed to cooperate in the proceedings, so that the matter may come to a logical end.

(3.) Learned counsel for the petitioners has not disputed the fact pertaining to recall of the warrant of arrest and has fairly submitted that the writ petition may be permitted to be withdrawn with liberty to the petitioners to pursue their grievance before the competent authority.