IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 1^ST DAY OF APRIL 2022 / 11TH CHAITHRA, 1944 WP(C) NO. 28869 OF 2018 PETITIONER:

SULTHAN BATHERY SERVICE CO-OPERATIVE BANK, REP. BY ITS SECRETARY, SULTHAN BATHERY, WAYANAD DISTRICT.

WAYANAD BY ADVS.

M.P. ASHOK KUMAR BINDU SREEDHAR R.S. MANJULA RESPONDENTS:

1 UNION OF INDIA REP. BY ITS SECRETARY, MINISTRY OF LABOUR, GOVT.OF INDIA, NEW DELHI 110 001

2 THE STATE OF KERALA REP. BY THE SECRETARY TO GOVERNMENT, CO-OPERATIVE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

3 THE ASSISTANT PROVIDENT FUND COMMISSIONER SUB REGIONAL OFFICE, BHAVISHYANIDHI BHAVAN, ERANJIPALAM P.O., KOZHIKODE – 673006.

4 THE KERALA STATE CO-OPERATIVE EMPLOYEES PENSION BOARD, REPRESENTED BY ITS SECRETARY, T.C.28/2781, CHETTIKULANGARA, THIRUVANANTHAPURAM-695001.

BY ADVS.

SRI.T.V.VINU, CGC SRI.M.SASINDRAN, SC, KERALA STATE COOPERATIVE EMPLOYEES PENSION BOARD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2022, THE COURT ON 01.04.2022 DELIVERED THE FOLLOWING:

JUDGMENT

Order dated 17.04.2018 Ext.P13 order of the Regional Provident Fund Commissioner (Enforcement) while exercising powers under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter called ‘1952 Act) and attachment order dated 10.08.2018 Ex.P14 on behalf of the petitioner Co-operative Bank, without availing the remedy of appeal, have been challenged in this present writ petition on the ground of jurisdictional error and maintainability of proceedings.

2. Petitioner is a primary Co-operative Society registered under the Kerala Co-operative Societies Act, 1969 ('KCS Act', for short). Under Section 80A of the KCS Act had framed Employees Financing Pension Scheme, 1994. It has also established a contributory provident fund as per the provision of Section 61 of the KCS Act. On the roll, it has 52 employees out of which 27 had retired and 17 have been receiving pension from Keala State Co-operative Employees Pension Board – 4^th respondent. Society was flabbergasted to receive a notice dated 19.11.1998 by the Regional Provident Fund Commissioner under the provisions of the 1952 Act of non-payment of the Contribution with effect from 01.07.1997 Ext.P2. The aforementioned notice was duly replied vide Ext.P3, on the premise that the employees have been already registered with the Employees’ Pension Scheme and therefore, the provisions of the 1952 Act would not be applicable. Dissatisfied with the reply of the petitioner, respondents insisted for remittance of the Employer’s Contribution vide letter dated 24.02.1999 Ext.P4. However, again reply was submitted vide Ext.P5 which resulted into an order dated 25.10.1999 Ext.P6 determining the amount, due, for the period July 1997 to March, 1999 to the tune of Rs.13,49,288.90/-. Petitioner addressed a letter to the Pension Board in respect of the demand by the 3^rd respondent. 4^th respondent replied to the society of its involvement as evidenced from the contents of the letter dated 05.11.1999 Ext.P8. When the proceedings under Section 8F of the 1952 Act were initiated by issuing the attachment order, petitioner approached this Court vide W.P. (C).No.13339/2006 on various ground including the non- applicability of the provisions. This Court vide judgment dated 06.04.2017 Ext.P12 directed the respondent No.3 to consider the claim for exemption from the applicability of the provisions of the Act.

3. Learned counsel appearing on behalf of the petitioner submitted that the direction of this Court did not entail into any positive order as again demand of 13,49,582.90/- vide order dated 17.04.2018 Ext.P13 was raised and proceedings under Section 8F for attachment Ext.P14 have been initiated.

4. Petitioner society would not be covered under the provisions of the Act as per the provisions of Section 16(1) of 1952 Act. All the employees have already been registered with the Pension Scheme carved out while exercising the power u