- (1.) In this petition being WP 050 of 2014 challenge is thrown to the order impugned dated 28th January, 2014 issued by the Assistant EPF Commissioner, SRO, Port Blair. By the said impugned order the EPF Authority levied damages and penal interest of Rs. 98,112 under sections 14B and 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short the 1952 Act) against the petitioner No. 1.
(2.) The petitioners were further directed to pay the said damages and penal interest within a period of 15 days from the date of receipt of the order failing which the petitioners were threatened with action under sections 8B to 8G of the 1952 Act. It was further ordered that in the event the remittance is not made within 15 days as stipulated above, interest at the rate of 12 per cent per annum will be charged for the period of delay under section 7Q of the 1952 Act.
(3.) The petitioners, represented by Mrs Anjili Nag, Ld. Counsel have argued as follows:- (a) That a proceeding was initiated under section 7A of the 1952 Act by the EPF Authority by issuing a notice dated 4th June, 2013. By the said notice it was alleged that the petitioners have failed to pay the EPF contribution in respect of their organization. (b) On 11th July, 2013 the EPF Authority issued a fresh notice directing the petitioners to remit the provident fund dues failing which proceedings will be initiated under section 7A of the 1952 Act. (c) The Notice of 11th July, 2013 was replied to by the petitioners on 17th July, 2013 by stating on affidavit that the Petitioners are not bound to pay EPF dues because the staff working under the Petitioners are receiving more than Rs. 15,000 per month towards salaries. (d) Thereafter the EPF Authority directed the Petitioners to submit documents in connection with the order dated 23rd July, 2013. Such direction was replied to by the Petitioners on 12th August, 2013 on which date the Petitioners prayed for time. On 22nd August, 2013 the EPF Commissioner (C) decided to conduct an enquiry under section 7 A of the 1952 Act and accordingly notice was sent on the said date to the Petitioners. (e) On 13th September, 2013 the Petitioner No. 2 informed the EPF Authorities about his unavailability on the said date due to personal reasons. On 3rd October, 2013 a show cause notice was issued by the EPF Authority asking the Petitioner No. 2 to appear on 15th November, 2013 in order to avoid penal proceedings under the 1952 Act. Thereafter, on 17th December, 2013 another notice was issued to the Petitioner No. 2 calling upon him to appear on 13th January, 2014. On receipt of such notice the petitioners appointed their Ltd. Counsel to appear before the EPF Commissioner on 13th January, 2014. (f) On 13th January, 2014 the Ld. Counsel could not appear before EPF Commissioner and on the next date fixed, that is 27th January, 2014 she submitted her vakalatnama and requested for further time to take appropriate steps.;