S. Chandrashekhar, J. - (1.) AGGRIEVED by order dated 13.05.2013 of the Regional Provident Fund Commissioner, the present writ petition has been filed.
(2.) THE brief facts of the case are that, a notice under Section 14B and 7Q of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 was issued on 11.12.2012 to the petitioner -company for default in payment of Employees' Provident Fund, Employees' Pension Contribution, Insurance Fund Contribution etc. for the period between July, 2009 to March, 2012. The petitioner submitted its reply on 02.01.2013 explaining the reasons for delay. By letter dated 05.01.2013, the petitioner asserted that on the date of show -cause notice dated 11.12.2012, no dues against the petitioner was pending and therefore, provision under Section 14B was not applicable. The petitioner in the meantime, deposited Rs. 5,23,284/ - as interest through e -challan dated 17.01.2013. The Regional Provident Fund Commissioner, Jamshedpur however, passed order dated 13.05.2013 directing the petitioner to pay Rs. 5,23,284/ - under Section 7Q and Rs. 9,79,669/ - under Section 14B of the Act. The learned counsel for the petitioner submits that though on the date when show -cause notice was issued to the petitioner, no outstanding dues was pending and therefore, provision under Section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 is not attracted. The petitioner has already paid interest @ simple interest and therefore, on that count also, impugned order dated 13.05.2013 is liable to be quashed. The learned counsel for the petitioner has relied on decision in "Hi -Tech Vocational Training Centre vs. Assistant Provident Fund Commissioner" : (2011) 3 LLJ 554 and "Terrace Estate, Unit of United Plantation Ltd. vs. The Assistant Provident Fund Commissioner" : (2010) 1 LLJ 381.
(3.) PER -contra, the learned counsel for the respondents relying on the stand taken in the counter -affidavit submits that in terms of Section 6 of the Employees' Provident Fund and Miscellaneous Provision Act, 1952, every employer is required to pay contribution and other allied charges within 15 days of the close of every month. The financial difficulty for making delayed payment is not a ground recognised under the Act. The learned counsel further submits that the petitioner itself has admitted delayed payment and thus, on its own admission provision under Section 7Q and 14B would be applicable.;