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2026 Supreme(Online)(Ker) 27197

IN THE HIGH COURT OF KERALA AT ERNAKULAM
GOPINATH P., J
M/S. SREE MEENAKSHI DEVASOM PUBLIC SCHOOL – Appellant
Versus
ASSISTANT PROVIDENT FUND COMMISSIONER – Respondent


Advocates:
For the Appellants/Petitioners: SRI.SAJEN THAMPAN, SHRI.DEEPU ANIL, SMT.AYOONA P. M.
For the Respondents: SRI.K.C.SANTHOSHKUMAR, SHRI.SREEJITH S.NAIR, SHRI.RAJESH BHASKARA KURUP, SMT.KEERTHANA VENUGOPAL, SMT.ANNIE MATHEWS

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 wi

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