IN THE HIGH COURT OF JUDICATURE AT MADRAS
M. DHANDAPANI, J.
The Central Board of the Trustees of the Employees Provident Fund Organisation, Represented by The Assistant Provident Fund Commissioner - Petitioner
Versus
The Presiding Officer, Employees' Provident Fund Appellate Tribunal & Ors. - Respondents
W.P.Nos.13074 and 13429 of 2015 and M.P.No.25120 of 2015 in W.P.No.13074 of 2015, M.P.No.1 of 2015 in W.P.No.13429 of 2015
Decided On : 13-03-2025
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 Tribunal could be filed only by the person aggrieved by the order of the authority or the Central Government and it cannot be by an authority, even higher in hierarchy to the authority, who had passed the order in the absence of any authorisation by the Central Government. Further, for the purpose of determination of moneys to be recovered, the inquiry by the authority is deemed to be a judicial proceeding as is passed by a civil court. In effect, the order passed by the authority, is a judicial order passed exercising quasi-judicial power.
26. Further, as evidenced above, sub-section (4) of Section 7-L makes the order passed by the Tribunal a finality, which could not be questioned in any court of law. True it is that the order of the Tribunal can be put in issue before this Court under Article 226 of the Constitution, as this Court exercises extraordinary jurisdiction. However, the only interpretation that could be given harmoniously to sub-section (4) of Section 7-L is that the authority, who had passed the order, being an authority lower in hierarchy to the Tribunal, is bound to accept the order passed by the Tribunal and is estopped from questioning the said order by filing appeal, except where the order passed is without jurisdiction and that too only if the authority has proper authorisation from the Central Government.
27. However, the other party to the lis, viz., the individual, cannot be estopped from taking the same on appeal before a higher judicial forum. Meaning thereby, the order passed by the Tribunal in an appeal by the employer, could at best be challenged only by the employer, if it is against the employer and the authority, who passed the original order is bound to act on the basis of the order passed by the Tribunal as the Tribunal is the final arbiter under the statute insofar as the authority is concerned. Further, it should be pointed out that the order passed by the original authority merges with the appellate order and the original authority is bound by the order passed by the appellate authority. Any other construction, if given to Section 7-L (4) would render the appeal remedy an empty formality as every time, the order of the original authority is interfered with by the appellate authority, the original authority, if permitted to rush before the higher judicial forum, including the High Court under Art. 226, then it would defeat the very intent of the Parliament in including Section 7-L (4). Only to put a stop to further litigative process, more specifically by the original authority, sub-section (4) to Section 7-L had put shackles on the original authority by making the order passed by the Tribunal a finality. The order could be challenged by the authority by way of a writ petition only when the authority is clothed with
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.
Board of Trustees as body corporate holds authority to file writ petitions under Article 226 to challenge Appellate Tribunal orders preventing their finality without higher review.
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 constitutional right to approach High Court under Article 226 cannot be denied to aggrieved authority. Appellate tribunal orders remain open to further challenge and do not attain finality automa....
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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