DECCAN ENTERPRISES Vs. EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL,
LAWS(MAD)-2019-9-313
HIGH COURT OF MADRAS
Decided on September 13,2019

Deccan Enterprises Appellant
VERSUS
Employees Provident Fund Appellate Tribunal, Respondents

JUDGEMENT

- (1.) The present writ of mandamus is filed to direct the first respondent to process the Appeal filed by the petitioner before the 1st respondent on 02.05.2018 to condone the delay of 2402 days in respect of order dated 24.11.2011 vide No.PDC/PC/688/REgl./2011 and 2098 days delay in respect of order dated 25.09.2012 vide No.PDC/PC/688/Regl./2012 passed by the fourth respondent and forbearing the 3rd respondent herein from proceeding with any further action in respect of the Notice dated 02.08.2018 bearing No.TBM/SRO/PDY/Recy- Cell/PC/688/Div.II/2018.
(2.) The learned counsel for the writ petitioner made a submission that the writ petitioner filed an appeal before the first respondent on 02.05.2018, vide Registration Nos.675, 676 of 2018, in pursuance of orders passed by the 4th respondent on 24.11.2011 and 25.09.2012 and the said appeals were returned on 03.07.2018 by the Registry and the petitioner has represented the said appeals on 21.08.2018.
(3.) The learned counsel for the writ petitioner states that the 4th respondent has issued notice on 13.09.2011, under Section 14- B of the Employees Provident Funds and Miscellaneous Provisions Act , 1952 to levy the damages for the defaulted EPF payment for the period March 2009 to February 2010 and thereby claimed a sum of Rs.3,34,919/-. Subsequently the 4th respondent issued another Notice on 22.05.2012 under Section 14-B of the Act to levy the damages for the defaulted EPF payment for the period of March 2008 to 2009 and 2010 to 2011 and thereby claimed a sum of Rs.2,42,340/-. The writ petitioner submitted a reply to the 4th respondent through the letter dated 27.10.2011 assigning the reasons for the delayed payments and also to waive the amount claimed in the notice. However, the 4th respondent passed an order on 25.09.2012 and directed the writ petitioner to pay a sum of Rs.2,42,340/- and further proceedings dated 24.11.2011 are passed to pay a sum of Rs.2,51,844/-. The third respondent had attached the movables by attachment notice dated 20.01.2014 and further attachment notice was also passed by the third respondent through an attachment dated 21.01.2014.;


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