IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH FRIDAY, THE TENTH DAY OF OCTOBER TWO THOUSAND AND FOURTEEN Present HON’BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.30202 of 2014 Between:
AL OMRAN IMPEX PVT. LTD., Banmgalore Tirupathi by pass Road, Vengareddypalle, Chittoor 517 004, Andhra Pradesh, Rep. by its GPA Holder, Mr. C.S. Subramanian.
.. Petitioner AND The Assistant Provident Fund Commissioner, 1/30, Railway Station Road, Kadapa Town, YSR Kadapa District & another .. Respondents The Court made the following:
HON’BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.30202 of 2014 ORDER:
The petitioner owns “Sravani Food Products”. On inspection, when it was found that the petitioner was not contributing to the provident fund accounts under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (for short, ‘the Act’), proceedings were initiated against the petitioner and orders were passed under Section 7-A of the Act determining an amount of Rs.5,74,474/- as the dues payable for the period from May, 2004 to April, 2012. Alleging that there was inordinate delay in making the contributions and the delay would result penal consequences, further proceedings were initiated for the purpose of levying damages and awarding of interest under Sections 14B and 7Q of the Act respectively. On 12.05.2014, orders are passed on fixing liability of Rs.6,63,368/- cumulatively under Sections 14B and 7Q of the Act. Alleging that in spite of passing of orders, the amount is not remitted, on 08.08.2014 an order of attachment is passed. Aggrieved thereby, this writ petition is instituted.
2. Learned counsel for the petitioner submits that the petitioner was not given due opportunity and that he was not aware of the last date of hearing and that it was a firm which was purchased by the petitioner in the year 2008, whereas the liability relates back to 2004 and, therefore, imposing heavy damages and interest for the past period was erroneously done and that in the facts of the case, the penalty ought not to have been imposed against the petitioner. He further submits that in pursuant to the orders on 08.08.2014, an amount of Rs.2,89,501/-, which was lying in the bank account of the petitioner, was already recovered.
3. Against the decision of the competent authority under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952, appeal shall lie to the Employees’ Provident Fund Appellate Tribunal under Section 7-I of the Act. The petitioner has an effective and efficacious remedy by way of appeal and without exhausting the appeal, this writ petition is instituted. This Court cannot refuse to entertain the writ petitions when an efficacious remedy is available to the party. This writ petition is not maintainable.
4. In the facts of this case, since already an amount of Rs.2,89,501/- from out of an amount of Rs.6,63,368/- is recovered by the respondents, while granting liberty to the petitioner to avail the remedy of appeal within a period of six (6) weeks from today, no further coercive steps shall be taken by the respondent for a period of eight (8) weeks from today.
5. With the above observations, the Writ Petition is disposed of. There shall be no order as to costs. Miscellaneous Petitions, if any, pending in this writ petition shall stand closed.
P.NAVEEN RAO, J Date: 10th October, 2014 Note: Issue C.C. in two (2) days. (B/o.) KL HON’BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.30202 of 2014 Date: 10th October, 2014 KL