When a company is under liquidation, recovery proceedings initiated against it under the Employees' Provident Funds and Miscellaneous Provisions Act must be pursued through claims submitted to the liquidator.

JUDGMENT This writ petition was filed challenging the recovery proceedings initiated against the petitioner Company under the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

2. When this matter is taken up for consideration today (20.05.2026), it is the submission of the learned counsel for the petitioner that the petitioner Company has been ordered to be liquidated by the National Company Law Tribunal, Kochi Bench. A copy of the order directing liquidation of the petitioner Company dated 15.12.2022 has been also placed before me.

3. Heard Sri.Joy Thattil Itoop, the learned Standing Counsel for the Provident Fund Department. The learned Standing Counsel submits that the PF Department should be permitted to raise its claims before the liquidator, in accordance with the law.

4. Having heard the learned counsel, I am of the opinion that since the petitioner Company is under an order of liquidation, the PF Department must raise its claims against the Company in liquidation, before the liquidator, in accordance with the law.

Accordingly, this writ petition is closed, making it clear that any amount due from the petitioner Company shall be claimed in the liquidation proceedings. It is made clear that this order does not decide anything on the merits of the challenge raised to the recovery proceedings in the present writ petition.