Petitioner is aggrieved with the orders passed by the Assistant Provident Fund Commissioner produced at Exts.P1 and P1(a) for damages under Section 14B as also interest under 7Q of the EPF & MP Act, 1952. Admittedly, no appeal could be filed from an order imposing 7Q interest as has been held by the Supreme Court in M/s.Arcot Textiles Mills Ltd. v. Regional Provident Fund Commissioner and others (A.I.R. [2014] SC 295).
2. With respect to the damages under Section 14B, an appeal is provided under the Act and the petitioner has invoked the remedy by Ext.P2 within the time stipulated under the Act. However, it is submitted that there is no incumbent in the Office of the Tribunal and there is difficulty WP(C).34380/14 2 insofar as getting even the appeal numbered, since the Bench as constituted now is available only in New Delhi and the appeal is ordinarily send by post to the Tribunal.
3. Considering the above circumstances, it is directed that the demand with respect to Section 14B shall be kept in abeyance till the interim application in the appeal or the appeal itself is considered, whichever is earlier. However, the said stay shall be applicable only on the petitioner satisfying the amount due as per Section 7Q of the Act. Petitioner is also granted two months' time to satisfy the said amount failing which recovery shall be proceeded against to recover the amount due under Section 7Q as also Section 14B.
The writ petition stands disposed of as above.
No costs.
Mrcs
Sd/-
K.VINOD CHANDRAN
Judge