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2026 Supreme(Online)(Ker) 946

IN THE HIGH COURT OF KERALA AT ERNAKULAM
SUSHRUT ARVIND DHARMADHIKARI, SYAM KUMAR V.M., JJ
A.CHANDRAKUMARAN NAIR – Appellant
Versus
THE EMPLOYEES PROVIDENT FUND ORGANIZATION – Respondent
RP NO.1181 OF 2025|WA NO.852 OF 2022|W.P.(C) No.7801 of 2020



Advocates:
For the Appellants/Petitioners: SRI.R.SANJITH, SMT.C.S.SINDHU KRISHNAH
For the Respondents: SRI.SAJEEV KUMAR K.GOPAL, SC, R1 TO R3, SRI.ABEL TOM BENNY, R4

Review petitions must demonstrate apparent errors on record; court cannot re-examine evidence or re-evaluate conclusions from original judgments.

Headnote:(A) Employees Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 7A, 7Q, and 14B - Review of judgment regarding retrospective contributions - Court held that retrospective contributions without legal norms could unsettle the actuarial basis of EPFO - Factual inaccuracies related to the retirement status of petitioners corrected but did not impact reasoning - Request for review declined. (Paras 3, 19, and 24)

(B) Review Jurisdiction - Scope and limitations - Review petitions cannot be used to challenge the correctness of findings or reappraise evidence - Grounds for review must show material errors apparent on the face of the record, not mere disagreements with the conclusions. (Paras 10, 22, and 24)

Facts of the case:
The Review Petitioners contested a prior judgment allowing a Writ Appeal which directed the encashment of a DD for alleged deficiencies in EPF contributions, arguing that the conclusions regarding their retirement status and retrospective contributions were erroneous.

Findings of Court:
The court acknowledged factual inaccuracies about the petitioners' retirement but ruled that they did not affect the judgement's overall validity; review refused.

Issues: Whether the petitioners had superannuated or not, and whether the judgment erred in its conclusions on retrospective contributions.

Ratio Decidendi: Review jurisdiction is limited; errors must be apparent and not based on potential disagreements with the court's prior conclusions.

Result: Review Petition disposed of lightly correcting references about petitioners' retirement status.

Table of Content
1. introduction of the case and parties involved. (Para 1 , 2)
2. court's findings on the legitimacy of retrospective contributions. (Para 3 , 19)
3. arguments presented by review petitioners regarding factual inaccuracies. (Para 4 , 6 , 7 , 21)
4. court's assessment of the grounds for review not warranting changes. (Para 8 , 20 , 24)
5. standards for maintaining a review petition under cpc. (Para 10 , 12 , 14)

ORDER

Dated this the 09th day of January, 2026

Syam Kumar V.M., J.

This Review Petition is filed seeking to review the judgment dated 21.07.2025 in W.A.No.852 of 2022. Review Petitioners were respondents 1 to 67 in the said Writ Appeal.

2. The Writ Appeal was filed by respondents 1 to 3 challenging the judgment dated 28.03.2022 of the learned Single Judge in W.P.(C) No.7801 of 2020 inter alia directing respondents 1 to 3 to encash the DD deposited by the 4th respondent towards alleged deficiency and arrears and thereafter to issue a letter for details of the alleged arrears by providing record of the employees and other registers maintained in the office, including the Employees Provident Fund numbers assigned to the employees. It was also directed that after scrutiny of the said documents, if any further deficiency is found, the EPFO shall send the demand after undertaking the exercise of computation and shall also take action as provided under Sections 7Q and 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act).

3. This Court, had vide the judgment sought to be reviewed, allowed the Writ Appeal inter alia holding that affecting retrospective contributions and seeking payment on the said basis has the propensity to burden the EPFO and to unsettle its actuarial basis. It was held that determination of the moneys due from the employer under Section 7A and issuance of an order calling upon the employer after quantification is a sine qua non for receiving deficiency or arrears from the employer. It was thus concluded that in the total absence of legal norms that permit retrospective coverage, the learned Single Judge had erred in directing the CIAL to produce a DD for the alleged deficiency of contribution for the period 1995 to 2003 and in directing the appellants EPFO to encash the said DD and undertake the computation as envisaged under the EPF Act.

4. This Review Petition has been filed by the petitioners, contending that the judgment had errors apparent on the face of the record and that crucial facts and statutory norms had been overlooked while rendering the same.

5. Heard Sri.R.Sanjith, Advocate for the Review Petitioners, Sri.Sajeev Kumar K.Gopal, Advocate for respondents 1 to 3 and Sri.Benny P.Thomas, Senior Advocate, instructed by Sri.Abel Tom Benny, Advocate for respondent No.4.

6. The learned counsel for the petitioners submitted that the judgment sought to be reviewed abounds with errors apparent on the face of the record. The principal error pointed out is that the judgment proceeds as if all the Review Petitioners had superannuated and that they ‘were’ the employees of CIAL. The said conclusion arrived at, it is submitted, is factually incorrect since only a few of the Review Petitioners have retired, and a substantial number of them are still continuing in service. Reliance is placed on the judgments inPrantiya Vidhyut Mandal Mazdoor Federation and others v. Rajasthan State Electricity Board and others [ (1992) 2 SCC 723 ];Kerala Minerals and Metals Ltd. v. Regional Provident Fund Commissioner [ 2020 (3) KLT 79 ],Manager, Wallardie Estate, Idukki v. Regional Provident Fund Commissioner, Kottayam and another [ 2020 (3) KHC 194 ] and the judgment dated 24.02.2025 of this Court in W.P.(C) No.1932 of 2025, and it is contended that the dictum laid down therein that with respect to PF contribution and remittance of any shortfall, it is immaterial whether the beneficiary of such remittance/recovery is retired or in service. Pointing to the dictum inJose V. Thomas & others v.

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