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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DR. JUSTICE A.D. MARIA CLETE, J
Jaisakthi Matriculation School – Appellant
Versus
Assistant Provident Fund Commissioner, Employees Provident Fund Organisation – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tribunal's order (Para 2) |
| 2. respondent's assessment of dues (Para 5 , 6 , 7) |
| 3. petitioner argues procedural infirmity (Para 8) |
| 4. respondent's order validity (Para 9 , 10 , 11 , 12) |
| 5. writ petition dismissed (Para 13) |
JUDGMENT :
A.D. Maria Clete, J.
Heard.
2. The writ petitioner, a matriculation school in Dharmapuri, has filed the present petition challenging the order of the Employees Provident Fund Appellate Tribunal (Central Government Industrial Tribunal-cum-Labour Court, Chennai) in EPFA No. 222/2019, dated 13.11.2019, by which the appeal was dismissed as barred by limitation.
3. When the writ petition was taken up for admission on 10.01.2020, the standing counsel for the Respondent entered an appearance, and the matter was directed to be listed after four weeks. In the meantime, an interim stay was granted, subject to the condition that the petitioner deposits a sum of Rs.10 lakhs within four weeks. When the case was subsequently heard on 25.02.2020, the petitioner informed the Court that a sum of Rs.3 lakhs had been paid to the Respondent through a Demand Draft dated 14.02.2020 and filed a memo seeking an extension of four weeks to remit th
The right of appeal is statutory and subject to limitation; an appeal dismissed for delay cannot be reconsidered on merits.
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 Appellate Tribunal acted without jurisdiction by entertaining an appeal barred by limitation, and mens rea is not required for civil liabilities.
An appeal under the Employees' Provident Fund Act is premature if there is no determination of dues, as required by Section 7A.
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