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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr.Justice M.DHANDAPANI, J
Assistant Provident Fund Commissioner, Employees' Provident Fund Organisation – Appellant
Versus
Sam Turbo Industries Ltd. – Respondent
ORDER :
1. Assailing the order of the second respondent, in and by which the order passed by the petitioner has been set aside, wherein the petitioner had directed the first respondent to pay the contribution towards PF in respect of the allowances for which PF was not deducted and deposited, the present writ petition has been filed.
2. When the matter is taken up for consideration, learned counsel appearing for the first respondent brought to the notice of this Court that similar issue has been raised in a batch of petitions in W.P. Nos.26413 of 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 fairly concedes with the same.
3. This Court perused the order passed in W.P.Nos.26413 of 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
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 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 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 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 right to appeal under the Employees Provident Fund Act is strictly governed by statute and does not extend to orders made under Sections 8B to 8G, as recognized by the court.
The lack of jurisdiction of a tribunal is a fundamental issue that can be raised at any stage, and any decision made by a tribunal without jurisdiction is a nullity.
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