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IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 01.02.2023

CORAM

THE HONOURABLE MR. JUSTICE N. ANAND VENKATESH

W.P

Nos.2635 & 2644 of 2023

and

WMP Nos.2706 & 2716 of 2023

W.P

No.2635 of 2023:

M/s Premier Distilleries (P) Ltd,

Represented by its Managing Director,

K.Sekar

.... petitioner

vs.

1.Assistant Provident Fund Commissioner (Comp),

Employees Provident Fund Organization,

Regional Office,

No.101, 100 Feet Road,

Mudaliarpet P.O.,

Puducherry – 605 004.

2.Recovery Officer

Employees Provident Fund Organization,

Office of the Recovery Officer

Sri Venni Commercial Complex

No.101, 100 Feet Road,

Mudaliarpet P.O.,

Puducherry – 605 004.

.... Respondents

https://www.mhc.tn.gov.in/judis

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Writ Petition filed under Article 226 of the Constitution of India for

issuance of a Writ of Certiorari calling for the impugned order in proceeding

No.TN/PDY/PL/1118/Comp/DIV-I/7A ORDER/2020/138 dated 26.02.2020

passed by the first respondent and consequential impugned order in proceeding

No.CHN/RO/PDY/Recy-cell/PC/1118/CP-16/2022-23 dated 17.05.2022 passed

by the 2^nd respondent and quash the same.

W.P

No.2644 of 2023:

M/s Premier Distilleries (P) Ltd,

Represented by its Managing Director,

K.Sekar

.... petitioner

vs.

Assistant Provident Fund Commissioner (Comp),

Employees Provident Fund Organisation,

Regional Office,

No.101, 100 Feet Road,

Mudaliarpet P.O.,

Puducherry – 605 004.

..Respondent

Writ Petition filed under Article 226 of the Constitution of India for

issuance of a Writ of Certiorari calling for the impugned order in proceeding

No.TN/PDY/PC/1118/Comp/DIV-I/7A ORDER/2019/545 dated 28.06.2019

passed by the respondent and quash the same.

For Petitioner

: Mr.N.Murali

in both W.Ps

For Respondents

: Mr.P.K.Panneer Selvam,

in both W.Ps

Standing Counsel

https://www.mhc.tn.gov.in/judis

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COMMON ORDER

The subject matter of challenge in these writ petitions pertains to the order

passed by the first respondent under Section 7(A) of the Employees Provident

Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred as “the Act”)

and the consequent recovery proceedings initiated by the recovery officer.

2.The petitioner was carrying on with the business of manufacturing

IMFL, by obtaining permission from the Excise Department at Puducherry. The

petitioner establishment is covered under the provisions of the Act and

the petitioner failed to remit the E.P.F., contributions for the period from

2008-2019. Hence, an inquiry was conducted and a show cause notice was

issued and ultimately, an order came to be passed by the first respondent under

Section 7(A) of the Act. Insofar as W.P.No.2635 of 2023 is concerned, the

petitioner was directed to pay a sum of Rs.9,15,855/- within 15 days, failing

which, the same will attract penal damages and interest. Insofar as W.P.No.2644

of 2023 is concerned, the petitioner was directed to pay a sum of Rs.35,23,208/-.

3.The grievance of the petitioner is that they have become a sick industry

https://www.mhc.tn.gov.in/judis

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and already proceedings were initiated by the Excise Commissioner, Puducherry

and through proceedings dated 01.10.2020, the license that was given to the

petitioner was cancelled and the premises was locked and sealed. Hence,

according to the petitioner, they are completely out of business and the premises

has also been locked and sealed and left with no other alternative, the present

writ petitions have been filed before this Court.

4.Heard Mr.N.Murali, learned counsel for the petitioner and

Mr.P.K.Panneer Selvam, learned Standing Counsel for the respondents.

5. In the considered view of this Court, these writ petitions have been filed

and this Court has been asked to consider the same like a mercy

petition. The order passed by the first respondent under Section 7(A) of the Act,

is an appealable order and the said appeal