The High Court may exercise its discretionary power to grant an installment-based repayment schedule for statutory dues under the 1952 Act, provided such relief does not impede statutory interest, mandatory damages, or active criminal prosecution proceedings.

JUDGMENT The petitioner has approached this Court seeking a direction to the Provident Fund Department to permit the petitioner to pay off the amounts determined as payable by the petitioner in proceedings under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as ‘the 1952 Act’) in some instalments.

2. The learned counsel appearing for the Provident Fund Department submits that the dues relate to the period from November 2009 to May 2010. It is submitted that certain prosecution proceedings were initiated against the petitioner on account of non payment of the dues and it is only that amount for which prosecution was initiated that is mentioned in the present writ petition. It is submitted that the liability of the petitioner under Section 7A of the 1952 Act is Rs.4,02,999/-. It is submitted that if any amount has been paid by the petitioner in the meanwhile, the same can also be adjusted. It is submitted that this order may not prevent the Department from imposing interest under Section 7Q of the 1952 Act or damages under Section 14B of the 1952 Act. It is also submitted that the grant of instalments may also not affect any prosecution proceedings that had already been initiated against the petitioner.

3. Having heard the learned counsel for the petitioner and the learned counsel appearing for the Provident Fund Department, this writ petition will stand disposed of permitting the petitioner to clear the liability of Rs.4,02,999/- determined under Section 7A of the 1952 Act in 24 equal monthly instalments. Any amount already paid by the petitioner shall be given credit to. The first instalment shall be paid on or before 15.06.2026 and the subsequent instalments shall be paid on or before the 15^th day of every succeeding months. It is made clear that this order will not prevent the Provident Fund Department from demanding interest under Section 7Q of the 1952 Act or imposing damages under Section 14B of the 1952 Act. It is also made clear that this order will not prejudice any prosecution proceedings already initiated against the petitioner and such prosecution proceedings shall be taken forward subject to any orders that may be passed by this Court in the application filed for quashing the said proceedings.

The writ petition will stand disposed of as above.