The petitioner is aggrieved by Exts.P1, P2 and P3 orders of assessment made under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'EPF Act'). The petitioner's only apprehension is that recovery proceedings will be initiated as per the order since the petitioner has been directed to pay the amounts determined as per the order within seven days of the order. The orders are dated 27.06.2014, 13.08.2014 and 13.08.2014 respectively and has been despatched only on 07.11.2014. 2. As per the provisions of the EPF Act, an appeal is provided which remedy has to be availed of within sixty days or if delay occurs, within another sixty days.
3. In the circumstances of an appeal having been provided for against Exts.P1, P2 and P3 orders under the EPF Act and the period having not yet expired, the petitioner definitely cannot be proceeded against in the WP(C).31046/14 2 intervening period. In such circumstances, there shall be an interdiction in proceeding with recovery proceedings under Ext.P1, P2 and P3 orders for a period of sixty days from 07.11.2014. The petitioner, if so advised, can approach the appropriate authority and then, the recovery shall be subject to final order or interim order to be passed by the concerned authority.
The writ petition is disposed of.
Sd/-
(K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge