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IN THE HIGH COURT OF JUDICATURE AT MADRAS
M. Dhandapani, J
Central Board of the Trustees of the Employees Provident Fund Organisation, Represented by The Assistant Provident Fund Commissioner – Appellant
Versus
Presiding Officer, Employees' Provident Fund Appellate Tribunal – Respondent
ORDER :
These Writ Petitions have been filed seeking for a Writ of Certiorari, to call for the records of the first respondent relating to the impugned orders of the first respondent in ATA No.730 (13) 2013 dated 19.08.2014 in W.P. No. 13074 of 2015 and ATA No.732 (13) 2013 dated 19.08.2014 in W.P. No. 13429 of 2015 and quash the same.
2. When the matter is taken up for consideration, learned counsel appearing for the 2nd respondent in respective writ petitions have brought to the notice of this Court that similar issue has been raised in a batch of petitions in W.P.Nos.26413/2017, etc. Batch and this Court, vide order dated 04.08.2023 had allowed the writ petitions setting aside the order passed by the original authority. Learned counsel appearing for the petitioner submits that the ratio laid down in the aforesaid order would be applicable to the case as well as the order impugned herein has been passed by the Board of Trustees, who is not clothed with power to question the order of the Tribunal.
3. This Court perused the order passed in W.P.Nos.26413/2017, etc. Batch, wherein, this Court has held as under :-
“25. A conjoint reading of Sections 7-I and 7-L shows that an appeal to the
The Board of Trustees cannot appeal Tribunal orders without express authorization from the Central Government, affirming the finality of such orders.
The Board of Trustees cannot challenge Tribunal orders without specific authorization from the Central/State Government, as they lack jurisdiction.
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.
An original authority lacks standing to appeal against a Tribunal's order without explicit authorization from the Central Government, reinforcing the finality of the Tribunal's decisions.
An original authority cannot appeal against a Tribunal's order without specific authorization from the Central Government, as the Tribunal's decision is final and binding.
The Central Board of Trustees has the authority to challenge Tribunal orders regarding recovery of dues, asserting its status as a body corporate under the Employees’ Provident Fund Act.
The court established that the Central Board of Trustees has the standing to challenge Tribunal orders and that the assessment of PF contributions must be based on actual wages drawn by employees, no....
The Appellate Tribunal acted without jurisdiction by entertaining an appeal barred by limitation, and mens rea is not required for civil liabilities.
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