BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.02.2025 CORAM:

THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR W.P.(MD) No.16771 of 2016 and W.M.P.(MD) No.12182 of 2016 Nadar Mahajana Sangam S.Vellaichamy Nadar College Nagamalai Pudukottai Madurai District through its Correspondent / Secretary ... Petitioner -vs-

1.The Assistant Provident Fund Commissioner Employees' Provident Fund Organization Lady Doak College Road Chokkikulam Madurai-625 002

2.The Presiding Officer Employees' Provident Fund Appellate Tribunal New Delhi ... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari to call for the records from the second respondent in ATA 213(13)/2011, dated 20.02.2012, and the review order dated 05.12.2013 and the order passed by the first respondent in No.TN/RO/MDU/57354/RO/Circle2/PDC/I.D/2011, dated 04.02.2011 and quash the same.

For Petitioner : Mr.C.Karthikeyan For Respondents : Mr.P.Karthick for R1 R2 - Tribunal

O R D E R

The petitioner - Establishment was brought under the purview of the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short, "the Act, 1952"), through proceedings No.TN/MD/57354/ENF/SRO/05, dated 11.02.2005, making a demand for remitting contributions in respect of 47 employees employed in the petitioner -

Establishment for the period from 01.07.1995 to April, 2004.

2. The petitioner – Establishment is admittedly an Aided Establishment exempted under Section 16(1)(b) of the Act, 1952, insofar as the employees, who are being paid from the aid of the Government and the provisions of the Act, 1952 have no application to that extent. The application of the provisions of the Act, 1952 is only in respect of the self-finance courses and the employees, who are not receiving aid from the Government. Therefore, the petitioner - Establishment appears to have represented the matter before the respondent – EPF Organization objecting in requiring them to remit contributions in respect of 47 employees working in their Establishment and thereafter, remitted the contributions in respect of the unaided employees, who are working in the self-finance courses belatedly. The damages and interest that are payable by the petitioner under Section 7Q and 14B of the Act, 1952, after the provisions of the Act, 1952 were made applicable, have already been paid by the petitioner. The dispute in the present writ petition is with regard to the delay in remitting the contributions during the pre-discovery period i.e., period prior to 11.02.2005.

3. The first respondent, by an order dated 04.02.2011, passed under Section 14B of the Act, 1952, fixed liability to the tune of Rs.6,55,998/- against the petitioner - Establishment and the appeal filed by the petitioner - Establishment in ATA No.213(13)/2011, against the said order before the Appellate Tribunal / second respondent, came to be dismissed by order dated

14.02.2012.

4. Thereafter, the petitioner - Establishment filed a review petition before the second respondent bringing to its notice that the reliance placed by them on a Circular, dated 15.06.2004, issued by the respondent - EPF Organisation, was not taken into consideration. However, the said review was rejected by the second respondent by passing a cryptic order dated 05.12.2013. It is aggrieved by the said order dated 04.02.2011, passed by the first respondent under Section 14B of the Act, 1952 and the order, dated 14.02.2012 and the review order dated 05.12.2013, both passed by the second respondent, the petitioner has approached this Court by filing the present writ petition.

5. Heard Mr.C.Karthikeyan, learned counsel for the petitioner -

Establishment and Mr.P.Karthick, learned counsel appearing for the first respondent – EPF Organization.

6. A perusal of the order dated 04.02.2011, passed by the first respondent, does not indicate any consideration of the case set up by the petitioner – Establishment. On the other hand, the said or