BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :11.02.2026 CORAM THE HONOURABLE MR.JUSTICE K.SURENDER and WMP (MD) No.28014 of 2025 M/s. Arulmigu Ramanathasamy Thirukovil Rameswaram Devasthanam Ramanathapuram District – 623 526.

Through its Joint Commissioner/

Executive Officer, Sivaramkumar ... Petitioner(s)

Vs.

The Assistant Provident Fund Commissioner, Employees Provident Fund Organization, Regional Office, Ladydoak College Road, Chokkikulam, Madurai - 625 002. ... Respondent PRAYER : Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records relating to the impugned order No. TN/RO/MD/MDU/PDC/M-5/57686/7Q/2024 dated 03.01.2025 on the file of the respondent and quash the same as illegal.

.

For Petitioner :Mr.M.Pandiarajan For Respondents :Mr.N.Dilipkumar Standing Counsel

O R D E R

This writ petition has been filed challenging the impugned order dated 03.01.2025 issued by the respondent levying the penal interest under 7Q of th e”Employees Provident and Miscellaneous Provisions Act, 1952” (in short “EPF Act”).

2. Learned counsel for the petitioner submitted that interest was levied under Section 7Q of the EPF Act