IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction APPELLATE SIDE Present:

The Hon’ble Justice Shampa Dutt (Paul)

WPA 26207 of 2024 Varun Tea Plantations Limited Vs.

Regional Provident Fund Commissioner-I & another.

For the Petitioner : Mr. Pramit Bag, Mr. Victor Chatterjee, Mr. Aasish Choudhury, Ms. Uma Bagree.

For the Respondent/ : Mr. Shiv Chandra Prasad.

P.F. Authority Hearing concluded on : 07.03.2025 Judgment on : 10.04.2025 Shampa Dutt (Paul), J.:

1. The present writ application has been preferred against an order dated

22.09.2014 passed by the Regional Provident Fund Commissioner-I, E.P.F. Organization, Regional Office, Jalpaiguri and order dated 16^th July, 2024 passed by the learned Central Government Industrial Tribunal, Kolkata in E.P.F. Appeal No. 21 of 2014.

2. The petitioner’s case in short is that:-

i. In May 2008, the petitioner took over Ellenbarrie Tea Estate. The respondent no. 1 is a statutory authority discharging functions under the provisions of the Employees‟ Provident Funds and Miscellaneous Provisions Act, 1952. The respondent no. 2 used to run the Ellenbarrie Tea Estate till the year 2008.

ii. The period in issue in the present proceeding relates to the period from May, 2002 to July, 2004, when the Respondent No. 2 was running the Tea Estate. The proforma respondent was facing severe financial distress and was not in a position to carry on with the running of the Tea Estate.

iii. The petitioner company took over the Ellenbarrie Tea Estate on lease from the Government of West Bengal. After taking control over the affairs of the tea estate the petitioner immediately paid off all the outstanding dues pertaining to the earlier management, including salaries and also duly deposited the due provident fund contributions thereon in September, 2008.

iv. At the relevant point of time the respondent authorities did not ask for any further payment and also did not state anything regarding levy of interest for any period pertaining to the erstwhile management.

v. In March, 2014 after a substantial gap, the respondent authorities initiated a proceeding under section 14-B of the said Act for the period from 05/2002 to 07/2004. During the period in dispute the Tea Estate was under the control of the respondent no. 2 herein. Without considering the submissions of the petitioner, the respondent no. 1 proceeded to pass an order dated 22.09.2014, imposing damages upon the petitioner for period from 05/2002 to 07/2004, to the tune of Rs. 42,87,611/-.

vi. The petitioner preferred an appeal before the Employees‟ Provident Fund Appellate Tribunal. The respondent no. 1 filed a reply in the said appeal. However, at the later stage of the proceeding, the respondent no. 1 did not appear in the matter and the matter was being heard ex–parte.

vii. The respondent no. 2 chose to remain absent before the Learned Tribunal. The matter was finally heard by the learned Tribunal on 16th July, 2024, when after hearing the learned counsel for the appellant, the learned Tribunal was pleased to direct the appellant to pay 60% of the levied damage of Rs. 42,87,611/- for the period from 05/2002 to 07/2004 amounting to Rs. 25,72,567/- within a period of three months, failing which the appellant shall be liable to pay the entire assessed amount of damages.

3. The petitioner states that the order dated 16^th July, 2024 passed by the Learned Tribunal is without any basis whatsoever.

4. Hence the writ petition.

5. Vide the order dated 22.9.2014, the Regional Provident Commissioner, Jalpaiguri in his order held that the company in spite of being granted sufficient opportunity failed to represent its case before the authority. The authority concerned considering the materials on record held as follows:-

“……..It is statutory obligation on the part of the employer to remit the Provident Fund dues and other charges within 15 days from the date of close of every month. But the employer has filed to remit the dues for the said period within the stipulated time. T