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IN THE HIGH COURT OF JUDICATURE AT PATNA
G.ANUPAMA CHAKRAVARTHY
Central Board of Trustees, Employees Provident Fund Organization – Appellant
Versus
Electronic Net, 18, Telegraph Colony, Kidawaipuri, Patna – Respondent
JUDGMENT :
1. The petitioner has filed the instant application for the following relief(s):
“For quashing the order dated-10.1.08 passed in ATA Nos- 507(3)/2006 by The Employees' Provident Fund Appellate Tribunal, New Delhi as contained in Annexure-4 whereby and whereunder the respondent no-1 has set aside the order dated-28.7.06 (Annexure-3) passed by the A.P.F.C, Patna under section 7A of the Act.
II. Any other writ/writs, direction/ directions, order/orders, in respect of any other relief or reliefs to which the petitioner may be deemed entitled, may also be issued.”
2. The case of the petitioner as culled out from Writ petition is that M/s Impex Kompt Soft (India) Pvt. Ltd. was an establishment covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the “Act, 1952”) with effect from 01.04.1997. The said establishment discontinued payment of statutory dues and submission of statutory returns from April 2001 on the plea that it had ceased its activities with effect from 31.03.2001.
3. It is the case of the petitioner that immediately thereafter, another establishment, namely M/s Electronic Net, commenced business
New establishment from same premises with identical activities immediately after predecessor's cessation is continuation; tribunal cannot condone appeal delay beyond 120 days or issue non-reasoned or....
Jurisdictional limitations must be strictly observed, as appellate tribunals cannot entertain appeals filed beyond statutory time limits, reinforcing the necessity for procedural compliance in civil ....
The Appellate Tribunal acted without jurisdiction by entertaining an appeal barred by limitation, and mens rea is not required for civil liabilities.
The main legal point established is that the pendency of a representation before the concerned authority can exclude the time for filing an appeal, and the provisions of the Limitation act, 1963, can....
The principal employer retains responsibility for statutory dues for workers employed through contractors, irrespective of contractual arrangements, and appeals regarding statutory matters must be fi....
The court cannot extend the statutory time limit for filing appeals under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, and the principles of natural justice were not violate....
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