IN THE HIGH COURT OF JUDICATURE AT MADRAS
R. N. MANJULA
Employees Provident Fund Organization represented by its Regional Provident Fund commissioner – Appellant
Versus
Presiding Officer, Employees Provident Fund Appellate Tribunal, New Delhi – Respondent
ORDER :
(R.N. Manjula, J.)
(Prayer : Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of CERTIORARI, to call for the records pertaining to ATA No.254(13) of 2013 dated 05.08.2012 and to quash the same.)
Heard Mr.P.K.Panneerselvam, learned Counsel for the petitioner and Mr.P.Thangaraj, learned counsel for the second respondent and perused the materials available on record.
2. The Writ Petition has been filed challenging the order of the Appellate Tribunal dated 05.08.2013 made in ATA No.254(13) of 2013 and quash the same.
3. The appeal in ATA No. 254(13) of 2013 has been filed by the second respondent, the Shevapet Urban Cooperative Bank Ltd. [hereinafter referred to as Employer/Establishment], challenging the orders of the Regional Provident Fund Commissioner, Salem, dated 12.03.2012 passed under Section 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 [hereinafter referred to as Act] by levying damages on the appellant on account of delayed remittance of past accumulations on Employment Provident Fund dues. The authority concerned found that the employer had defaulted in remitting EPF dues on time and hence initia
Union of India Vs. M/s Dharamendra Textiles Processors and others reported in 2008 (13) SCC 369
Dilip N.Shroff Vs. Joint Commissioner of Income Tax
Mohmedalli And Others vs Union Of India And Another
RH 153, Ramanathapuram District Cooperative Spinning Mills Ltd.
Assistant Commissioner (CT) LTU
Dilip N.Shroff Vs. Joint Commissioner of Income Tax, Chennai and another
The Appellate Tribunal acted without jurisdiction by entertaining an appeal barred by limitation, and mens rea is not required for civil liabilities.
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 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 original authority and the Board of Trustees cannot challenge the Tribunal's order without express authorization from the Central Government, affirming the finality of the Tribunal's decisions.
The terrain allowance is not included in 'basic wages' as defined by the EPF Act due to its inconsistency among employees; thus, it is exempt from EPF contributions.
Unexplained delays in filing writ petitions lead to dismissal, emphasizing the need for government departments to act diligently and provide reasonable justifications for delays.
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