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2009 DIGILAW 2785 (MAD)

PYRAMID SAIMIRA THEATRE LTD. (REP. BY ITS SR. GENERAL MANAGER), CHENNAI v. REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANISATION, CHENNAI

2009-07-29

K.N.BASHA

body2009
ORDER Sri Vaidyanathan, learned Standing Counsel for Employees' Provident Fund takes notice for the first respondent. By mutual consent of both the learned counsel for the petitioner and learned Standing Counsel for the first respondent this writ petition is taken up for final disposal. The petitioner has come forward with the present petition seeking for the relief of forbearing the first respondent from initiating recovery proceedings against the petitioner including the recovery proceedings in No. CC 1/4/TN/52226/Comp/Regl/2009 dated 8 July, 2009, issued to the second respondent and lift the attachment, in respect of petitioner's current account C.A. No. 04110200027441 and further directing the first respondent to permit the petitioner to pay the admitted amount of contribution in monthly installments. Sri S. Ravindran, learned counsel for the petitioner contended that the petitioner has already preferred a review application, dated 9 July, 2009, challenging the impugned order of the first respondent under section, 7A of the Employees' Provident Fund Act determining the contribution of the petitioner towards provident fund. The learned counsel for the petitioner also submitted that the pursuant to the original order, attachment proceedings is also initiated by the Assistant Provident Fund Commissioner on 8 July, 2009 in his proceedings No. CC 1/4/TN/52226/Comp/Regl/2009. The learned counsel for the petitioner would further submit that the petitioner is having bright chances of succeeding in the review application and as such attachment proceedings is liable to be quashed. It is submitted that the attachment order, dated 8 July, 2009 may be lifted pending disposal of the review application, dated 9 July, 2009, on the file of the first respondent herein as no prejudice would be caused to the respondents herein. Heard the learned Standing Counsel for Employees' Provident Fund on the submissions of the learned counsel for the petitioner. The fact remains that the petitioner preferred a review application, dated 9 July, 2009, before the first respondent herein challenging the original order, dated 26 May, 2009 passed under section 7A of the Employees' Provident Fund Act. It is seen that pursuant to the order passed under section 7A of the Employees Provident Fund Act, attachment proceedings' were also initiated by the Assistant Provident Fund Commissioner in Proceedings No. CC 1/4/TN/52226/Comp/Regl/2009, dated 8 July, 2009. It is seen that pursuant to the order passed under section 7A of the Employees Provident Fund Act, attachment proceedings' were also initiated by the Assistant Provident Fund Commissioner in Proceedings No. CC 1/4/TN/52226/Comp/Regl/2009, dated 8 July, 2009. Therefore this Court is of the considered view that no prejudice would be caused to the respondent if an order is passed by this Court to the effect of lifting the attachment order, dated 8 July, 2009, passed by the Assistant Provident Fund Commissioner and also pass an order to the effect of keeping such order in abeyance till the disposal of the review application and thereafter further preference of the appeal before the Appellate Tribunal on the condition that the petitioner pays the admitted amount to the first respondent pursuant to the original order, dated 25 May, 2009, passed under section 7A of the Employees' Provident Fund Act. It is submitted before this Court that out of the admitted liability of Rs. 1,28,85,873 the petitioner already paid a sum of Rs. 5,53,809 and the remaining amount is Rs. 73,82,064. Considering such submissions and also considering that already substantial amount was paid by the petitioner herein, this Court is constrained to direct the petitioner herein to pay the balance amount in ten equal installments commencing from the month of August 2009. It is made clear that in the event of the failure of the petitioner to comply with the above said condition, it is open to the authorities concerned to proceed with the attachment proceedings. This Court is also constrained to make it further clear that in the event of making the payment of first installment by the petitioner, the attachment order passed by the first, respondent in his proceedings No. CC 1/4/TN/52226/Comp/Regl/2009, dated 8 July, 2009, shall be kept in abeyance till the disposal of the review application and till the date of first actual hearing of the appeal before the Appellate Tribunal. Before parting with this matter, this Court is constrained to state that in view of the orders of attachment which are being passed even prior to the expiry of the period of appeal and revision, this Court is flooded with the filing of similar petitions. Before parting with this matter, this Court is constrained to state that in view of the orders of attachment which are being passed even prior to the expiry of the period of appeal and revision, this Court is flooded with the filing of similar petitions. Therefore, in order to avoid the frequent filing of similar petitions and also with a view to secure the interest of the petitioner and the respondent/Employees' Provident Fund Organization, this Court is constrained to make it clear that the orders passed under sections 7A and 14B of the Employees' Provident Fund Act and consequential order of attachment if any to be issued by the respondent/Employees' Provident Fund Organization, shall be kept in abeyance as per the terms of the Act and Rules under the following circumstances, namely :- (i) During the period of limitation prescribed under section 7-1 read with Rule 7 of E.P.F. Appellate Tribunal (Procedure), Rules, 1998 and section 7B of Employees' Provident Funds Act, for preferring the appeal before the Appellate Tribunal. (ii) During the period of pendency of review petition before the authority. (iii) Till the date of first actual hearing of the waiver petition filed along with the appeal filed before the Appellate Tribunal. With the above direction, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.