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2026 Supreme(Online)(Ker) 11290

IN THE HIGH COURT OF KERALA AT ERNAKULAM
GOPINATH P., J
HARSHAD M. SHAH – Appellant
Versus
REGIONAL PROVIDENT FUND COMMISSIONER – Respondent
WP(C) NO. 5787 OF 2026



Advocates:
For the Appellants/Petitioners: SHRI.V.V.SURENDRAN, SRI.P.A.HARISH, SMT.APOORVA RAMKUMAR
For the Respondents: SRI.P.S.GIREESH, SRI.A.S.P.KURUP, SC

The court holds that a Prohibitory Order under the 1952 Act is to be kept in abeyance pending consideration of the stay application by the Tribunal.

Headnote:Statute Analysis: This case examines provisions under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, particularly Sections 14B and 7Q. Facts: The petitioner challenges an order leading to a Prohibitory Order affecting their interests, despite filing an appeal and stay application.

Findings of Court:
The court directs that the Prohibitory Order shall be kept in abeyance until the Tribunal considers the stay petition.

Issues: The court frames the question of appeal maintainability against orders under Section 7Q.

Ratio Decidendi: The court emphasizes the necessity of addressing the maintainability issue regarding the appeal before the Tribunal.

Result: The writ petition is ordered accordingly.

Table of Content
1. challenge to prohibitory order affecting interests. (Para 1)
2. arguments on appeal maintainability and damages. (Para 2 , 3)

JUDGMENT The petitioner has approached this Court being aggrieved by the fact that though an appeal has been filed before the Central Government Industrial Tribunal against Ext.P9 order under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short ‘the 1952 Act’) as also against Ext.P10 order under Section 7Q of the said Act along with Ext.P12 application for stay, the Provident Fund authorities have proceeded to issue Ext.P16 Prohibitory Order causing grave prejudice and hardship to the petitioner.

2. The learned counsel appearing for the Provident Fund Department submits that no appeal is maintainable against an order determining the interest payable under Section 7Q of the 1952 Act. It is submitted that an appeal is, however, maintainable against the order imposing damages under Section 14B of the 1952 Act. It is submitted that since the petitioner has not obtained any stay from the Central Government Industrial Tribunal, there is no illegality in the Provident Fund authorities proceeding to recover the amounts from the petitioner.

3. The learned counsel appearing for the petitioner would submit, in reply, that there cannot be any demand for interest in the facts of this case as the contributions in respect of which the interest demand has been made were already paid by the petitioner within time. It is submitted that in so far as the order under Section 14B of the 1952 Act is concerned, there was no reason to impose damages on the petitioner under of the 1952 Act. 4. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the Provident Fund Department, I am of the opinion that this writ petition can be disposed of directing that Ext.P16 Prohibitory Order shall be kept in abeyance and shall not be enforced till the stay petition filed by the petitioner in Ext.P11 appeal is taken up and considered by the Tribunal, in accordance with the law. Taking into consideration the submission of the learned counsel appearing for the Provident Fund Department that no appeal is maintainable against an order under Section 7Q of the 1952 Act, I direct that if any question regarding maintainability of the appeal (in so far as it relates to the demand under of the 1952 Act) is raised before the Tribunal, the same shall also be considered by the Tribunal.

The writ petition is ordered accordingly.

Sd/-

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