1. Petitioner is aggrieved with the orders passed by the Assistant Provident Fund Commissioner produced at Ext.P2 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). With respect to damages under 14B, though an appeal is provided, the same has to be filed within 60 days and a further time of 60 days is also granted for filing an appeal with delay. The petitioner, having not filed an appeal, within the period so specified in the statute, there could be no extension granted under Article 226 of the Constitution of India, as has been held in Assistant Commissioner of Central Excise v. Krishna Poduval W.P.(C)No.33985 of 2014 -:2:-
(2005 (4) KLT 947). In such circumstances, the writ petition is devoid of merit.
2. Considering the peculiar facts and circumstances, it is directed that the the amount demanded as per Ext.P2 shall be kept in abeyance on condition of the petitioner settling the entire amount in twelve equal monthly instalments, payable on or before the 15th of every month, commencing from January, 2015. If default is committed in two consecutive instalments, then the second respondent is at liberty to proceed with the recovery, in accordance with law.
The writ petition stands disposed of as above. No costs.
K. Vinod Chandran, Judge.
sl.