S.K.MAL LODHA, J. - (1.) MESSRS Udaipur Sahkari Upbhogta Thok Bhandar Ltd. has filed this Writ Petition under Article 226 of the Constitution with a prayer that the order (Ex. 2) dated August 29, 1979 passed by the Regional Provident Fund Commissioner, Rajasthan, Jaipur (for short the Commissioner, hereafter) under Section 14B of the Employees Provident Fund Act, 1952 thereinafter referred to as the 'Act) may be quashed.
(2.) THE petitioner, as alleged, is a registered Cooperative Society under the Rajasthan Cooperative Societies Act, 1965. On November 15, 1978, a notice was issued to it mentioning, amongst others, the following: Whereas information has been laid before me and on consideration there of. I have reason to believe that in respect of your establishment namely, M/s Udaipur Sahkari Upbhokta Thok Bhandar Ltd. which was covered with effect from March, 1969 under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 you have failed to remit: (i) The Employees' and Employer's share of contribution from July, 71 to Dec. 75 to the fund within 15 days of the close of each of the aforesaid months which you were liable to pay under para 30 and 21(1) of the Employees Provident Fund Scheme, 1952. (ii) The Employees share of family Pension Fund Contribution for the month from May 74 to Dec. 75 and Employer's share of Family Pensions Fund Contribution for the month from May 74 to Dec 75 to the fund within 15 days of the close of each of aforesaid months which you were liable to pay under para 9(1), 10(1)(2)(3) of the Employee's Family Pension Fund Scheme, 1971. (iii) Administrative charges to the fund for the months from July 71 to Dec. 75 within 15 days of the close of each of the month which you were liable to pay under para 38(1) of the said scheme. It was stated that the Commissioner (respondent No. 3) proposed to levy damages on all belated payments of Contribution and administrative charges as envisaged under Section 14B of the Act. The petitioner submitted a reply (Ex. 1A) dated December 5, 1978 to the notice. In the reply, (Ex. 14) dated December 5, 1978 to the notice in the reply, it was stated that it was covered under the Act from March 1969. The relevant portion of reply (Ex. 14) is as under: In some of the past cares as specified in the statements enclosed with the letter under reference, the payment has been deposited late merely through an oversight and not for any other reasons. It has never been the intention of the Bhandar to avoid any work of payment. It would also be clear from the returns submitted for the last four years that the Bhandar is keen in depositing the P F. Contributions timely. Only in some past cases the timely payment could not be deposited through an oversight. After hearing the Accountant and the Accounts officer of the petitioner's Organisation, the Commissioner in exercise of the powers conferred upon him by Section 14B of the Act, ordered for the recovery of the following amount from it. (a) Rs. 7,200/ - On Provident Fund Contribution. (b) Rs. 500/ -on Family Pension Fund Contribution, and n (c) Rs. 165/ - on Administrative Charges. Total Rs. 7865/ - The petitioner has filed this writ petition questioning the legality of (the order (Ex. 2) dated August 29, 1979 passed by the Commissioner under Section 14B of the Act. The writ petition is opposed on behalf of respondents No. 1 and 3. On their behalf, a reply to the writ petition was filed on January 11, 1980. Along with the reply, true copy of the statement (Annexure R.1) showing the details of payments and copy of the extract of the Gazette Notification (Annexure R -2) dated October 16, 1973 were filed.
(3.) I have heard Mr. K N. Joshi, learned Counsel for the petitioner and R.R. Vyas, Central Jail Govt. Standing Counsel, for respondents No. 1 and 3.;