DALGAON AGRO INDUSTRIES LTD Vs. UNION OF INDIA
HIGH COURT OF CALCUTTA
DALGAON AGRO INDUSTRIES LTD.
UNION OF INDIA
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PRATAP KR.RAY, J. -
(1.)In this writ application, the petitioner, Dalgaon Agro Industries Ltd., a company incorporated and registered under the Indian Companies Act, 1956, has challenged the Notice dated January 15, 1983 issued on behalf of Regional Provident Fund Commissioner, West Bengal being Annexure 'C' of the writ application, the Notice dated January 15, 1983 issued by Regional Provident Fund Commissioner, West Bengal, the Andaman & Nicobar Island Annexure 'D' as well as the final order passed by the Regional Provident Fund Commissioner, West Bengal dated July 19, 1984 being Annexure 'G' of this writ application. The petitioner has prayed the following reliefs:
(a) A writ of and/or in the nature of mandamus commanding the respondents to cancel, rescind and/or withdraw the impugned notices being Annexures 'C' and 'D' and impugned order being Annexure 'G' to this application.
(b) A writ of and/or in the nature of Certiorari directing the respondents to transmit the entire records of the case before this Hon'ble Court pertaining to Annexures 'C', 'D' and 'G' to the application and to certify the same so that conscionable justice may be administered by quashing the same.
(c) A writ of and/or in the nature of Prohibition prohibiting the respondents from taking any Section pursuant to the impugned notices being Annexures 'C' and 'D' to this application and from proceeding any further with the impugned order being Annexure 'G' hereto.
(d) Rule Nisi in terms of prayers (a), (b) and (c).
(2.)By the impugned order dated July 19, 1984, Regional Provident Fund Commissioner, West Bengal hereinafter referred to for brevity, "said Commissioner" on exercise of the power conferred upon him under Section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 hereinafter referred to as said Act for brevity, levied damages for delayed payments of Provident Fund contributions, deposit linked Insurance contributions and Family Pension Fund contributions and charged respective administrative charges on issue of Provident Fund contribution and linked Insurance contributions. Same has been assailed by the present petitioner on two fold grounds, namely that the levy of damage at the flat rate of 100% maximum, irrespective of the period of delay was unreasonable and unfair and on other ground that the delay in payments as made by Tasati Tea Estate, whose asset was vested up on the present petitioner by the order dated December 17, 1979 of the Hon'ble High Court at Calcutta whether could be charged legally by directing payments on imposition of levy of damage upon the petitioner who came into existence on March 31, 1979. This writ application has been opposed by the respondents No. 1 and 2 namely Union of India and Provident Fund Commissioner, West Bengal by filing Affidavit-in-Opposition affirmed on August 26, 1985.
(3.)In course of hearing as per direction of the Court, learned advocate for the respondents has submitted before this Court, the working sheet and the particulars relating to the fixation of levy of damage on account of the delayed payments of the said contributions, which was referred to the learned advocate for the respondents by the Assistant Provident Fund Commissioner, Sub-Regional Office, Jalpaiguri by his forwarding letter dated February 20, 2002 addressed to the Regional Provident Fund Commissioner, West Bengal. This Court while hearing the argument directed to supply the xerox copy of such computation sheet on levy of damage in respect of the said contributions to the petitioner and allowed hearing in respect of such calculation sheet fixing the different rates of damage as well as fixation of the different percentage of levy as imposed under different heads. Let this letter dated February 20, 2002 and the computation sheet be considered as part of the record and be kept with the record.
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