The complaint of the petitioner regarding the assessment proceedings under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is that, the said order was passed without giving credit for the amounts already paid by the petitioner. The petitioner had produced challans evidencing payment of contributions for the period from 10/2010 to 03/2011 on 28.11.2011. Subsequently, the petitioner had paid contributions for the period from 04/2011 to 09/2011 also. However, the proceedings were concluded without giving credit for the amounts paid. Though the petitioner has sought for a review of the proceedings, the respondent only reiterated the earlier stand. For the said reason that this writ petition is filed.
2. A statement has been filed by the learned Standing Counsel for the respondent. It is stated in paragraph 3 of the statement that, the remittance made by the petitioner of an amount of `1,98,104/- relating to the period from 04/2011 to 09/2011 has already been given credit to. The balance amount that remains to be remitted by the petitioner is only `1,52,896/-. It is therefore submitted that, the claim of the respondent would be limited only to the balance amount that is remaining unpaid. In W.P.(C)No.13269 of 2014 2 view of the above statement, the petitioner is entitled to succeed.
This writ petition is therefore disposed of recording the statements made on behalf of the respondent in paragraph 3 of the statement, referred to above and directing that the petitioner shall be liable to pay only the balance amount remaining unpaid.
Sd/-
K.SURENDRA MOHAN, JUDGE.
AV