- (1.) Heard learned counsel for the parties. The petitioner has sought quashing of the notice dated 9th August, 2007 (Annexure-3) by which the petitioner has been asked to show cause as to why it should not be declared as deemed defaulter for non-payment of the lease rent payable to M/s. SBL Industries Limited Ranchi as outstanding liability and dues of M/s. SBL Industries Limited Ranchi to the E.P.F. Organization. The petitioner has also sought quashing of the notice of attachment dated 11th April 2007 (Annexure-2) issued by the respondent no. 4 Official Liquidator, Government of India, Ministry of Company Affairs. The petitioner is a tenant of M/s. SBL Industries Limited, whereupon it is liable to pay rent to the said Company. The E.P.F. dues of SBL Industries Ltd. were outstanding against the Employees' Provident Fund Organization, for which a notice dated 6th August, 2003 was issued to the petitioner to remit the rental due to M/s. SBL Industries Limited, Ranchi in favour of E.P.F. Organization (Annexure-1).
(2.) Learned counsel for the petitioner submits by referring to paragraph 6 of the writ petition that the said notice was duly served and the rental amount for the period January, 2003 to June, 2004, were deposited by the petitioner. However, it is submitted that the dues thereafter which accrued on account of rental to M/s. SBL Industries Limited would not be remitted to the E.P.F. Organization for reasons explained in the writ petition.
(3.) In the meantime, the petitioner received an attachment notice dated 11th April, 2007 from the Deputy Official Liquidator, Delhi High Court, asking the petitioner to remit the rental due to M/s. SBL Industries Limited with the office of Official Liquidator in connection with the said Company which has been ordered to be wound up under order dated 23rd January, 2006, passed by the High Court of Delhi. The petitioner was informed that under Section 456 of the Companies Act, 1956 all assets, properties etc. are deemed to be in custody of the Hon'ble High Court of Delhi from the date of winding up orders and are to be delivered/remitted to the official liquidator. Since as per application no. 273 of 2007, the petitioner is a tenant of the premises of M/s. SBL Industries Limited, the rent due for the period January, 2005 to till date, were directed to be remitted within 15 days of receipt of this said letter. Learned counsel for the petitioner further submits that the petitioner-company thereafter remitted the rental dues payable to M/s. SBL Industries Ltd. in favour of Deputy Official Liquidator, Delhi High Court. However, the petitioner, in the meantime, received the impugned notice dated 9th August, 2007 threatening him to be declared as deemed defaulter for failure to deposit rental of the said premises in favour of E.P.F. Organization. The petitioner thereafter filed a show cause dated 13th August, 2007 before the Regional Provident Fund Commissioner and Recovery Officer, E.P.F., Organization, Ranchi, vide Annexure-5 bringing to his notice the aforesaid fact and requesting him not to treat as a deemed defaulter in the aforesaid circumstances, However, the rental for July, 2004 till December, 2004 was remitted by a Cheque in favour of E.P.F. Organization. In these circumstances, learned counsel for the petitioner submits that though the Respondents- E.P.F. Organization may have a valid claim of priority of payment of contribution over other debts in respect of E.P.F. dues even in respect of the company under liquidation, the proper course for the Respondents-EPF Organization is to move before the concerned Company Court where the winding up proceedings are pending for disbursal of the amount of liability due from M/s. SBL Industries Limited..;