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2019 DIGILAW 758 (JHR)

Md. Nehal Ahmad v. Employees Provident Fund

2019-03-27

SUJIT NARAYAN PRASAD

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JUDGMENT Sujit Narayan Prasad, J. - This writ petition is under Article 226 of the Constitution of India, wherein, the direction has been sought for quashing the certificate bearing No. 16 and 69 dated 25.05.2001 and 10.04.2006 as also the order dated 11.12.2018, whereby and where under the Recovery Officer has issued warrant of arrest against the petitioners, which is in violation of provision of Rule 85 of the Second Schedule of the Income Tax Act, 1961 in view of the fact that the petitioners being the legal heirs will take liability of making payment of the dues, but without any arrest. 2. Mr. Kishlay Prasad, learned counsel appearing for the Respondent-Employees Provident Fund have placed an order, passed by the Regional Provident Fund Commissioner (C&R), dated 19.03.2019, whereby and whereunder warrant of arrest issued against the petitioners has been recalled with immediate effect. He submits that since the petitioners have appeared before the competent authority, therefore, they may be directed to cooperate in the proceedings, so that the matter may come to a logical end. 3. Learned counsel for the petitioners has not disputed the fact pertaining to recall of the warrant of arrest and has fairly submitted that the writ petition may be permitted to be withdrawn with liberty to the petitioners to pursue their grievance before the competent authority. 4. Upon such submission and without entering into the merit of the claim of the petitioners and taking into consideration the fact that the warrant of arrest has been recalled by the competent authority and also communicated through Communication dated 19.03.2019, issued by the Regional Provident Fund Commissioner (C&R), issued to the Senior Superintendent of Police, Dhanbad, therefore, this Court is not inclined to interfere with the writ petition in view of the mandate of the provision that even in case of death of the alleged defaulter, the legal heirs will have to bear the liability taking into consideration this aspect of the matter, the petitioners, since have appeared before the competent authority, therefore, they are directed to pursue their issue before the competent authority and cooperate with the proceedings, so that the proceeding may be concluded without any unnecessary delay. 5. In view thereof, this writ petition stands disposed of. 6. 5. In view thereof, this writ petition stands disposed of. 6. Let the copy of the Communication dated 19.03.2019, issued under the signature of the Regional Provident Fund Commissioner (C&R), issued to the Senior Superintendent of Police, Dhanbad be kept on record.