M/S RAK CONSTRUCTIONS AND ANOTHER AND ANOTHER Vs. ENFORCEMENT OFFICER, E.P.F. ORGANISATION, BANGALORE

JUDGEMENT

(1.) Heard the learned Counsel for the petitioners and the learned Counsel for the respondent.

(2.) The case of the petitioners is that petitioner No.1 is an establishment within the meaning of the Employees' Provident funds and Miscellaneous Provisions Act, 1952 (the Act). The Employees' Provident Fund Scheme, 1952 (1952 Scheme], The Employees' Pension Scheme, 1995 and The Employees' Deposit Linked' Insurance Scheme, 1976 it is the case of the respondent that, under section 14(2-A) of the Act, the petitioners were required to file Form No. 5-A online as required under para 36-A and 36(7) of the 1952 Scheme in view of the order dated 25.2.2015. The respondent's complaint is that the petitioners have failed to file the said returns by 31.3.2015 in spite of several requests and notices. In view of the same, it is contended that the petitioners have committed an offence punishable under section 14(2-A) of the Act read with para 76(b) of the 1952 Scheme and a case has been registered before the Special Court for Economic Offences and the petitioners are facing Trial. It is stated by the learned counsel for the petitioners that there was indeed a default in the first instance, however, the petitioners have submitted the returns belatedly, as on 7.8.2015, after complaint was filed. It is however, pointed out that the default if any, would attract the penalty prescribed in para 76(b) of the 1952 Scheme and section 14(2-A) of the Act is not attracted in any manner as the default is in filing the returns and not in respect of any contribution or other payments. Therefore, the complaint having been filed for the offence punishable under section 14(2-A) of the Act, is totally misconceived. It could at best be restricted to violation of para 76(b) of the 1952 Scheme. It is this, which is the primary contention of the learned Counsel for the petitioners.

(3.) The learned Counsel for the respondent states that section 14(2-A) of the Act provides for penalty in respect of any default in compliance with the provisions of the Act and therefore there is no infirmity in the complaint alleging offence punishable under section 14(2-A) of the Act and para 76(b) of the 1952 Scheme.