BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.10.2025 CORAM :

THE HON`BLE MR.JUSTICE B.PUGALENDHI and WMP.(MD)No.4777 of 2022 WP.(MD)No.6162 of 2022 M/s.A.2731, The National Co.Op. Sugar Mills Ltd., B.Mettupatty-625 502-Alanganallur Vadipatty Taluk-Madurai District Tamil Nadu State Through its Managing Director ... Petitioner Vs.

1.The Regional Provident Fund Commissioner-II, Employee’s Provident Fund Organization, Regional Office, Lady Doak College Road, Chokkikulam, Madurai-625 002. Tamil Nadu State.

2.The Assistant Provident Fund Commissioner, Employee’s Provident Fund Organization, Regional Office, Lady Doak College Road, Chokkikulam, Madurai-625 002 Tamil Nadu State.

3.The Recovery Officer, Employee’s Provident Fund Organization, Regional Office, Lady Doak College Road, Chokkikulam, Madurai-625 002 Tamil Nadu State.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of Writ of Certiorarified Mandamus, to call for the records from the file of the respondents herein in proceedings bearing No.TN/MD/RO/RECY/ M1 /5982 /2022 dated 04.03.2022 and quash the same and direct the respondents not to take any recovery proceedings or coercive action against the petitioner till the disposal of the pending appeal before the Appellate Tribunal in EPFA 89/2020 and EPFA 32/2021 which appealed by the petitioner as per Section 71 of the EPF Act.

For Petitioner : Mr.C.Karthikeyan For Respondents : Mr.A.John Xavier WP.(MD)No.5822 of 2022 M/s.A.2731, The National Co.Op. Sugar Mills Ltd., B.Mettupatty-625 502-Alanganallur Vadipatty Taluk-Madurai District Tamil Nadu State Through its Managing Director ... Petitioner Vs.

1.The Regional Provident Fund Commissioner-II, Employee’s Provident Fund Organization, Regional Office, Lady Doak College Road, Chokkikulam, Madurai-625 002. Tamil Nadu State.

2.The Enforcement Officer, Employee’s Provident Fund Organization, Regional Office, Lady Doak College Road, Chokkikulam, Madurai-625 002 Tamil Nadu State.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of Writ of Mandamus, from the file of the first respondent herein proceedings bearing No.MD / MDU /PDC/R/MD /MDU/5982/8F/801/2021 dated 16.02.2022 and direct the respondents to refund the recovered amount to the tune of Rs.5,18,486/- with the cost of Rs.50,000/- and direct the respondents not to take coercive action till the disposal of the pending appeal before the Appellate Authority.

COMMON ORDER

The petitioner is a cooperative sugar mills limited. They have filed these writ petitions as against the order of the EPF authority under Section 8F of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 [hereinafter referred as ‘the Act’] dated 24.02.2022 and the demand notice dated

04.03.2022.

2.The petitioner/mill has failed to remit the EPF contribution for the period from July 2018 to June 2019 and paid the same belatedly. For this belated payment of EPF contribution, the EPF authority has initiated a proceedings under Section 14B of the Act and passed an order dated 31.12.2021 levying damages of Rs.2,41,026/- and they have also passed another order on the same day under Section 7Q of the Act levying interest for the belated payment as Rs.2,77,460/-. As against this order dated 31.12.2021 passed under Section 14B of the act, the petitioner/mill has preferred an appeal before the appellate tribunal and the same is pending in EPFA.No.32 of 2021.

3.For the belated payment of contribution from April 2018 to March 2019, yet another proceedings was initiated under Section

14B of the Act and damages was levied to the tune of Rs.9,68,293/- by an order dated 31.12.2019. As against this order, the petitioner/mill has preferred an appeal before the appellate tribunal in EPFA.No.89 of 2020. The tribunal has passed a conditional order of stay directing the petitioner/mill to deposit a sum of Rs.2 Lakhs on or before 25.10.