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

The Hon’ble Justice Shampa Dutt (Paul)

WPA 23925 of 2009 The India Jute & Industries Limited & Anr.

Vs.

The Regional Provident Fund Commissioner & Ors.

For the Petitioners : Mr. Soumya Majumder, Sr. Adv., Mr. Sounak Mukhopadhyay, Ms. Sonia Nandy.

For the P.F. Authority : Mr. Shiv Chandra Prasad.

Hearing concluded on : 27.02.2025 Judgment on : 26.03.2025 Shampa Dutt (Paul), J.:

1. The Petitioners’ case in short is that PF authorities have charged interest of Rs. 45,86,306/- for alleged belated remittance of contributions for the period from 05/2000-03/2004.

2. It is stated that the establishment being a sick industrial undertaking which had accumulated losses was required to deposit PF contributions @10% of wages as per the Notification dated 09.04.1997 with effect from 01.05.1997.

3. It is further stated that the establishment fits into the 1997 notification is an undeniable fact. Therefore, it was required to contribute @ 10%, and not @ 12%.

4. However, it had made excess payment of contributions by depositing @ 12% even after 01.05.1997. It is the case of the petition that assuming there was a delay in th