ARUN BHANSALI
Vardhman Polymers Private Limited – Appellant
Versus
Regional Provident Fund Commissioner-I – Respondent
ORDER
1. This writ petition has been filed by the petitioner aggrieved against the order dated 16/7/2019 (Annex. 1) passed by the Employees Provident Fund Appellate Tribunal, Jaipur ('the Tribunal1), whereby, the appeal filed by the petitioner under the provisions of Employees' Provident Fund and Miscellaneous Provisions Act, 1952 ('the Act') has been rejected as not maintainable.
2. The authority under the Act initiated proceedings against the petitioner Company under Section 7A of the Act and came to the conclusion that as the petitioner was engaging 20 employees in its establishment, the provisions of the Act were applicable. The petitioner company disputed the issue of coverage as well as assessment of dues, however, by order dated 2/3/2009 (Annex.2),the assessment order was issued determining the liability of the petitioner company.
3. Aggrieved against the said order, the petitioner company filed appeal before the Tribunal. The appeal came to be decided by order dated 19/2/2010 (Annex.3), with the following direction:
The authority must consider jurisdictional issues and provide specific findings on employee count and applicability of the Act when assessing provident fund dues.
The right of appeal is statutory and subject to limitation; an appeal dismissed for delay cannot be reconsidered on merits.
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 ....
Point of law : Under the proviso to Section 7-O of the Act of 1952, the Tribunal may waive or reduce the pre-deposit amount for reasons to be recorded in writing.
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 in the judgment is the authority of the Regional Provident Fund Commissioner to decide the entitlement of an employee to become a member and the date from which the e....
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