Kottai Mohammed Mozhibullah v. Central Provident Fund Commissioner
2025-03-03
K.RAJASEKAR, S.M.SUBRAMANIAM
body2025
DigiLaw.ai
ORDER : S.M.Subramaniam, J. The writ order dated 28.08.2024 passed in W.P.No.25027 of 2024 is under challenge in the present writ proceedings. 2. Heard the parties to the lis on hand. 3. Admittedly, proceedings were initiated under Sections 7A and 14B and 7Q of the Employees Provident Funds and Miscellaneous Provisions Act, 1952. Assessment has been made by the competent Authorities. Consequently, recovery notice was issued. 4. Admittedly, the appellant herein has not preferred any appeal against the order of determination on the ground that the assessment order has not been served upon the appellant. Even in such circumstances, the appellant ought to have requested the Authorities to serve with one more copy of the assessment order for the purpose of challenging the same. Contrarily, the appellant has chosen to develop litigation in order to increase the longevity and to clear the liability. 5. The learned single Judge held that the appellant has to settle the assessed amount and prefer an appeal under the provisions of the Act. Further such appeals can be filed seeking condonation of delay. 6. Even after filing of the present appeal, the appellant has not paid any amount. 7. The learned Counsel appearing on behalf of the appellant would submit that in the event of serving copy of the assessment order, the appellant would be in a position to prefer an appeal by depositing some amount. 8. Mr.P.K.Paneerselvam, the learned Counsel appearing on behalf of the respondents 1 to 4 would oppose by stating that already an opportunity was provided to the appellant to settle the amount by instalments and the appellant failed to comply with the same. Thus, the appellant deserves no leniency from the hands of the Court. 9. May that as it be, the respondents shall serve one more copy of the assessment order to the appellant. If at all the appellant wants to secure a copy of the assessment order, they are at liberty to approach the respondents for receiving a copy. However, the appellant cannot shift the responsibility with reference to the assessment already made which was confirmed by the competent Authorities and by the writ court. 10. The total admitted balance amount is Rs.26,50,39,038/-.
If at all the appellant wants to secure a copy of the assessment order, they are at liberty to approach the respondents for receiving a copy. However, the appellant cannot shift the responsibility with reference to the assessment already made which was confirmed by the competent Authorities and by the writ court. 10. The total admitted balance amount is Rs.26,50,39,038/-. The appellant is directed to settle 50% of the admitted balance amount i.e., 50% of Rs.26,50,39,038/- is Rs.13,25,19,519/- [Rupees Thirteen Crores Twenty Five Lakhs Nineteen Thousand Five Hundred and Nineteen] within a period of eight (8) weeks from the date of receipt of a copy of this order. The remaining 50% of the admitted balance amount is directed to be paid by the appellant in four equal instalments within a period of three months from the date of expiry of two months period, which is fixed to pay 50% of the admitted amount. Meanwhile, the appellant is at liberty to workout his remedy under the provisions of the Act. With the above directions, the Writ Appeal stands disposed of . No costs. Consequently, connected miscellaneous petitions are closed.