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2018 Supreme(Mad) 2478

S.M.SUBRAMANIAM
St. Michael's Higher Secondary School, Represented by its Correspondent – Appellant
Versus
Assistant Provident Fund Commissioner (Compliance), Employees Provident Fund Organisation – Respondent


Advocates Appeared:
For the Petitioner: Ms. A. Arul Mary
For the Respondents: Ms. V.J. Latha

ORDER :

The order passed by the respondent in proceedings dated 19.5.2017 under Section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, is under challenge in this writ petition.

2. Though various grounds are raised, questioning the validity of the order passed by the authority under Section 14-B of the Act, this Court is not inclined to go into the merits of those issues in view of the fact that an efficacious alternate remedy is available to the aggrieved persons under Section 7-I of the Act.

3. Section 7-I of the Act, stipulates the appeals to the Tribunal and reads as under:-

“7-I. Appeals to Tribunal

(1) Any person aggrieved by a notification issued by the Central Government, or an order passed by the Central Government or any authority, under the proviso to sub-section (3), or sub-section (4), of section 1, or section 3, or sub-section (1) of section 7A, or section 7B [except an order rejecting an application for review referred to in sub-section (5) thereof], or section 7C, or section 14B, may prefer an appeal to a Tribunal against such notification or order.

(2) Every appeal under sub-section (1) shall be filed in such form and manner, within such tim





















































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