Vineet Kothari, J. - (1.) THIS petition has been filed by the petitioner J.K. Cement Works and J.K. White Cement Works (Unit/Division of J.K. Cement Limited) impugning therein the attachment order issued under Section 8F of the Employees Provident Fund and Misc. Provisions Act, 1952 (hereinafter referred to as the Act of 1952) and also to quash the attachment of account No. 30234 with S.B.B. J. Merta City. The said account was attached by the respondent - Provident Fund Department for recovery of PF dues of Rs. 40,16,042/ - pertaining to the period 1996 -97 in respect of J.K. Tyre Cord, Kota and J.K. Acrylic, Kota (Units/Division of M/s J.K. Synthetics Limited).
(2.) THE ground of challenge by the present petition is that these two units J.K. Tyre Cord and J.K. Acrylic whose PF dues are sought to be recovered from the present petitioners are units of J.K. Synthetics Limited and not of J.K. Cement works and upon demerger scheme approved by the Appellate Authority for Industrial and Financial Reconstruction, New Delhi in appeal No. 301/2000 dt. 23.1.2003 in which the cement undertakings of J.K. Synthetics were demerged and separated and these cement units vide Clause (E) of Rehabilitation Strategy got merged with the present petitioner i.e. J.K. Cement Limited. It is argued on behalf of the petitioner by Mr. Ramit Metha that since these two units J.K. Tyre Cord and J.K. Acrylic were never taken over by the present petitioner -company and they continued to remain with J.K. Synthetics Limited, therefore, the PF dues of these two units could not be recovered from the present petitioner. He relied upon the aforesaid Clause E(b) of the Scheme which is reproduced hereunder for ready reference: (E) Rehabilitation Strategy (a) .... (b) The demerger of the cement undertaking of JKSL and JKCL is as a 'going concern' on as -is -where -is -basis free from encumbrances which inter -alia includes all fixed assets, current assets, intangible assets, all rights, patents, trade mark, mining lease etc. and all current liabilities including trade deposits, workers' dues, contingent liabilities and all litigation with respect to the cement undertaking.
(3.) HE further pointed out that as a matter of subsequent development in another order passed by the same Appellate Authority for Industrial and Financial Reconstruction, New Delhi in Appeal No. 133/2008 and other connected matters by order passed on 11.12.2008, copy of which has been placed on record for perusal of the Court, whereas the company M/s Arafat Petro -Chemicals Pvt. Ltd. has taken over these two units of J.K. Tyre Cord and J.K. Acrylic under a scheme approved by the said appellate authority and he relied upon Clause 39 of the said Scheme approved by AAIFR which is also reproduced hereunder for ready reference: 39. In this view of the matter giving permission under Section 22(1) of SICA to the associations/unions/employees of the company for the recovery of the dues against M/s JKSL is uncalled for and not justified under the circumstances. These dues are to be settled by APPL alone in respect of Kota unit. Further the question of JKSL shirking its responsibility in the rehabilitation process also does not arise. This too is something which APPL is required to do. The responsibility of maintaining status quo is that of APPL and not of JKSL. It is APPL which is fully in charge of the management of the Kota Units.;