HINDUSTAN COPPER LIMITED Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Both the writ petitions is having the issue pertaining to statutory deposit of dues under the provision of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act 1952) is under consideration, therefore, both the writ petitions have been heard together and are being disposed of by this common order.

(2.) The instant writ petition has been filed for quashing the order bearing No.JH/RO/JSR/REC/14967/18/1132 dated 25.01.2019, in exercise of power conferred under Section 8F of the Act, 1952, wherein direction has been given to the petitioner's banker-State Bank of India to immediately pay an amount of Rs.30,91,235/- to the Regional Provident Fund Commissioner, Jamshedpur, and for a further direction declaring the action of the respondent no.2 in initiating garnishee proceedings under Section 8F of the Act, 1952 is improper, without jurisdiction and arbitrary in view of the fact that till to date no liability under 7A of the Act towards alleged dues of provident fund has been adjudicated against the petitioner.

(3.) The prayer has been made in the instant writ application for quashing the notice dated 16.10.2018 (Annexure-10) issued by the respondent no.2, wherein alleged proceeding for recovery of interest and penalty has been initiated against the petitioner under Section 7A and 14-B of the Act 1952 pertaining to Employees Provident Fund dues of M/s India Resources Ltd., and for further direction including writ of declaration for declaring that the very initiation of the proceeding for recovery of interest and penalty from the petitioner under Section 7Q and 14-B of the Act 1952 instead of dues of Employees Provident Fund of M/s India Resources Ltd, is wholly without jurisdiction and beyond the scheme of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 specially in view of the fact that till to date no adjudication order has been passed fastening any liability towards Employees' Provident Fund contribution of M/s India Resources Ltd. upon the petitioner.