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2026 Supreme(Online)(Ker) 560
IN THE HIGH COURT OF KERALA AT ERNAKULAM
MR. GOPINATH P., J
M/S. SARASWATHY VIDYA MANDIRAM (EM) – Appellant
Versus
THE BOARD OF TRUSTEES, EMPLOYEES PROVIDENT FUND ORGANIZATION – Respondent
WP(C) NO. 48293 OF 2025
For the Appellants/Petitioners: ADV SHRI.GOVIND P.
For the Respondents: None listed
Court allowed payment of interest dues in installments, balancing hardship against enforcement.
Headnote:The petitioner, a school represented by the Headmaster, challenged the levies of interest on delayed remittances under Section 7Q of the Employees Provident Fund Act, 1952, seeking installment-based relief. The court permitted clearing dues in 18 installments, with a stay on coercive actions pending payment. Final outcome: Writ petition is disposed of as above.
| Table of Content |
|---|
| 1. interest on delayed remittance levied. (Para 1) |
| 2. petitioner seeks installment relief. (Para 2) |
| 3. court allows installments with certain conditions. (Para 3 , 4) |
JUDGMENT
Petitioner has approached this Court being aggrieved by the fact that certain amounts have been levied as interest on delayed remittance of provident fund dues under Section 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as ‘the Act’).
2. When this matter is taken up for consideration today, it is the submission of the learned counsel appearing for the petitioner is that the petitioner is only seeking some instalments to clear the liability towards interest.
3. Heard the learned Standing Counsel appearing for the Provident Fund Organization also.
4. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Provident Fund Department and having regard to the fact that the petitioner is only seeking a limited relief, the writ petition will stand disposed of, permitting the petitioner to clear the liability towards interest, imposed on the petitioner under the provisions of Section 7Q of the Act, in eighteen instalments. The first instalment shall be paid on or before 30.01.2026 and the subsequent instalments shall be paid on or before the last working day of each succeeding months. In default of payment of any of the instalments as directed above, the respondent is at liberty to continue with the proceedings to recover the amounts. In order to enable the petitioner to pay the instalments as above, all coercive proceedings shall be kept in abeyance Writ petition is disposed of as above.
Sd/-
