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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 :
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 initiated proceedings under Section 14B of the Act and levied damages.
4.On the appeal filed before the Tribunal by the employer, the Tribunal had observed that the authority who conducted the enquiry under Section 14B of the Act did not follow
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.
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 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.
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 principal employer retains responsibility for statutory dues for workers employed through contractors, irrespective of contractual arrangements, and appeals regarding statutory matters must be fi....
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