This writ petition is filed seeking to quash the order of the respondent in No.SDC/TN/SLM/34544/2005 dated 29.09.2005.
2. The petitioner is a Spinning Mill engaged in the manufacture of yarn and has been paying contributions due under the provisions of the Employees' Provident Funds and Miscellaneous Provident Fund Act 1952 in Account Nos. 1, 2, 10, 21 and 22 for the period from March 2002 to February 2004. But, the petitioner made payments belatedly and therefore, a show cause notice cum levy order dated 29.09.2005 was issued along with a demand of certain amount as damages and interest leviable under Sections 14 B and 7 Q of the said Act. In the show cause notice cum levy order, it has been specifically mentioned that if the employer likes to represent in person or through authorised representative on the date mentioned therein, he may give a written representation. The relevant portion in the show cause notice cum levy order is as follows:
"If the employer desires of bearing heard, he may represent in person or through authorised representative before the undersigned on 08.10.2005 at 33.00p.m. or he may send his written representation so as to reach the undersigned before the said date.
In case, he fails to remit the above dues or fails to make any representation before the aforesaid date it shall be deemed that he has no representation to offer and the dues shall be recovered as envisaged under
Section 8(B) to
9(G) of the EPF & M.P. Act,1952 along with interest at 12% per annum as provided under 7 Q of the EPF & M.P. Act 1952."
3. This show cause notice cum levy order was received by the petitioner and he appeared before the authority concerned on 08.10.2005. It is seen from the original records which has been produced before this Court by the respondent on the earlier hearing, that the authority, has recorded as follows:
"Sri.R.Nachimuthu, M.D appeared. He has been explained about the penal provision. Admitted the delay. Advised to remit the damges/init. immediately. Enquiry concluded and P.D. confirmed as per notice.
4. After having appeared before the authority and admitted the delay, the present writ petition has been filed contending that the show cause notice cum levy order is contrary to the Act and the authority has predetermined his mind to levy damages. A specific ground is taken in ground (c) that the impugned proceeding has to be set aside on the ground that no opportunity to make a representation was given. On this line, the learned counsel appearing for the petitioner addressed the Court on the last hearing date (i.e.) on 14.12.2009, to verify whether the personal hearing was granted to the petitioner.
5. Mr.V.Vibhshnan, learned counsel appearing for the respondent was requested to get the records and as directed by this Court, records were produced and are perused and the details of the proceedings relevant have already been extracted above.
6. In the impugned notice itself, opportunity has been given to the petitioner for personal hearing on 08.10.2005 and he was also permitted to give a written representation. The petitioner having availed this opportunity and having appeared before the respondent, as could be seen from the record, the plea of the petitioner that no opportunity to represent his case was given and therefore, the entire proceeding is vitiated, cannot be accepted and such a plea is rejected. The plea of violation of principles of natural justice as urged by the petitioner does not hold water and the same is rejected. In any event, the show cause notice cum levy order gives the details of the damages and interest determined based on the belated payments, which has been accepted by the Managing Director who appeared on 08.10.2005. Therefore, in terms of show cause notice cum levy order, the demand was made properly and the petitioner has not made out a case to show that there has been violation of principles of natural justice so as to interfere with the impugned proceeding by this court.
7. In the result, the Writ Petition is dismissed. No order as to costs.
Index:No Internet:Yes 22.12.2009 PAL R.SUDHAKAR,J. Pal To Regional Provident Fund Commissioner, Sub Regional Office, S.J.shopping Plaza, Anna Salai, Swarnapuri,Salem.636 004. W.P. No. 7699 of 2006 DT.22.12.2009