- (1.) This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by an order dated May 07, 2018 passed by the Assistant Provident Fund Commissioner, Regional Office, Howrah. This order has been passed under Section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952.
(2.) Mr. Satyendra Agarwal, learned Counsel appearing on behalf of the respondent Authorities submits that an Appellate Forum is present for challenging the said order and accordingly this Writ Court should desist from entering into the merits of the matter. He further submits that as per 7(i) of the Employees' Provident Fund Appellate Tribunal (Procedure) Rules, 1997, the appeal is required to be filed within 60 days from the date of issuance of the order. In the event, the appeal is not filed within 60 days, the Tribunal if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the prescribed 60 days, the same may be extended the said period by further period of 60 days.
(3.) He further submitted that this Rules makes it clear that no appeal can be filed after the passage of 120 days and even the Tribunal has no power to extend the said period. I have heard the learned Counsel appearing on behalf of both the parties and perused the materials on record. It is trite law that when an alternative remedy is available to the petitioner, the High Court does not interfere in the matter unless there are exceptional circumstances requiring the High Court to exercise its discretionary powers. ;