No appeal against Section 7Q interest under EPF Act; damages recovery stayed pending Tribunal appeal; instalments permitted for interest payment.

JUDGMENT The petitioner has preferred Ext.P4 appeal against Ext.P3 order imposing damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as ‘the 1952 Act’) for the period from March 2012 to January 2025.

2. The learned counsel appearing for the petitioner submits that further proceedings for recovery of any amount imposed as damages underSection 14Bof the 1952 Act through Ext.P3 order may be suspended till the stay petition filed in Ext.P4 appeal is taken up and considered by the Central Government Industrial Tribunal (hereinafter referred to as ‘the Tribunal’). It is also submitted that the petitioner may be permitted to pay the amounts demanded as interest underSection 7Qof the 1952 Act in instalments. 3. The learned counsel appearing for the Provident Fund Department submits that no appeal lies against an order demanding interest underSection 7Qof the 1952 Act and the petitioner may therefore be required to pay off the interest demanded in limited instalments.

4. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the Provident Fund Department, this writ petition will stand disposed of directing that the recovery proceedings pursuant to Ext.P3 order imposing damages under Section 14B of the 1952 Act shall remain suspended till the stay petition filed in Ext.P4 appeal is taken up and disposed of by the Tribunal.

5. In so far as the demand for interest imposed on the petitioner under Section 7Q of the 1952 Act is concerned, I am of the view that the learned counsel appearing for the Provident Fund Department is right in contending that no appeal lies before the Tribunal against an order demanding interest under of the 1952 Act. However, the request of the learned counsel for the petitioner to permit the petitioner to clear the liability for interest in instalments appears to be reasonable.

6. Accordingly, the petitioner is permitted to pay off the interest demanded under Ext.P7 in 12 equal instalments. The 1^st of such instalments shall be paid on or before 15.05.2026 and the subsequent instalments shall paid on or before the 15^th day of every succeeding months. In order to enable the petitioner to pay the amounts, coercive proceedings (if any) to recover amounts due under Ext.P7 shall be kept in abeyance. If the petitioner fails to pay any instalments, the respondent may proceed to recover the entire amount in accordance with the law. Writ petition is ordered accordingly.