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2018 Supreme(Mad) 3493

S.MANIKUMAR, SUBRAMONIUM PRASAD
ST Michaels Hr. Sec School – Appellant
Versus
Assistant Provident Fund Commissioner – Respondent


Advocates Appeared:
Xavier Arulraj, Adv., Xavier Asso, Adv.

JUDGMENT

S. Manikumar, J.

Being aggrieved by the order, made in W.P.No.16455 of 2017, dated 19/7/2018, by which the writ Court, while declining the issuance of a writ of certiorarified mandamus, calling for the records, in respect of the impugned proceedings, dated 19/5/2017, in No.TN/SRO-TRY/PDC/C-21/76742/7Q PROC/2017 and in No. TN/SRO-TRY/PDC/C-21/76742/14B PROC/2017, on the file of the first respondent and quash the same, directing the respondents, to waive penal damages, in respect of the petitioner's School, for the period from June 1996 to March 2011, on the grounds of availability of alternative remedy, instant writ appeal has been filed.

2. Short facts leading to the appeal are as follows:-

Earlier, the Assistant Provident Fund Commissioner (Compliance), Employees Provident Fund Organisation, Tiruchirapalli, issued a demand notice No. TN/s RO-TRY/PDC/C-21/76742/14B PROC/2014, dated 10/12/2014. Enforcement Officer, Employees' Provident Fund Organisation, Cuddalore and Villupuram Districts, issued a show cause notice, dated 11/3/2015. Contending inter alia that the petitioner had paid a sum of Rs. 13,99,196/-, towards Employers Contribution for Provident Fund and on other ground

























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