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WP No. 10617 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-03-2026

CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI

WP No. 10617 of 2026 AND

WMP NO. 11509 OF 2026,WMP NO. 11513 OF 2026 M/s.Jay Kay Trans

Represented by its Proprietor, MR.S.K.Gokulram,

S/o.Kantharajan, No.9/11, Valarmathi Nagar,

2nd street, kolathur, Tiruvallur,

Chennai - 600 099.

..Petitioner(s)

Vs

1. The Assistant Provident Fund Commissioner, Employees Provident Fund Organisation,

Regional Ambattur, Chennai.

No.R-40, A-1, TNHB Shopping-Cum-Office Complex, Mugappair Road, Mugappair East,

Chennai - 600 037.

2. The Recovery Officer, Employees Provident Fund Organisation,

Regional Office Ambattur, Chennai.

No.R-40, A-1, TNHB Shopping Cum-Office Complex, Mugappair Road, Mugappair East,

Chennai-600037.

..Respondent(s)

Prayer: writ petition is filed under Article226 of the Constitution of India praying for issuance of writ of certiorari to call for the records on the file of the 2nd respondent in order by its Ref No.TN/ RO/ AMB/ RECOVERY /Area-205/ tnamb1585943 /rrc-10156/2025, dated on 08.12.2025 and quash the same as

erroneous, unlawful and on issued without jurisdiction.

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WP No. 10617 of 2026

For Petitioner(s): Mr.R.Rajesh

For Respondent(s): Mr.P.K.Panneer Selvan

Order

This Writ Petition has been filed seeking to quash the impugned recovery

order dated 08.12.2025 to remit a sum of Rs.22,34,740/- towards penalty under

Sections 14B and 7Q of EPF and MP Act, 1952.

2. The petitioner Establishment is a Proprietorship Firm and also

registered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. While so, the petitioner was paying the Employees Provident Fund contributions to the respondent Authorities in a delayed manner which led to levy of interest under Section 7Q of the Employees Provident Funds and Miscellaneous Provisions (EPF & MP) Act, 1952, (in short ‘the Act’) and penal damages under Section 14B of the Act, vide Recovery Certificate dated 17.04.2025. Pursuant to the recovery certificate, since the petitioner could not pay the amounts, to their surprise, an impugned order was passed by the 2^nd respondent vide proceedings dated 08.12.2025.

Challenging the same, the present writ petition is filed.

3. The learned counsel for the petitioner submitted that the petitioner is

ready to make the payment dues in next 18 months time from march 2026

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WP No. 10617 of 2026

onwards and also ready to make initial payment of Rs.5,00,000/- immediately. Hence, he may be permitted to remit the amount demanded by way of damages

in equal instalments.

4. The learned counsel appearing for the respondents has agreed to the

said payment by way of installments.

5. By considering the submissions made by the petitioner and the consent

expressed by the learned counsel appearing for the respondents, this Court directs the petitioner to pay the amount due, as vetted by the respondent Authorities in 15 instalments. The petitioner shall pay a sum of Rs.5,00,000/- as the first instalment on or before 07.04.2026 and the balance amount shall be

paid in subsequent equal instalments.

6. Accordingly, this Writ Petition is disposed of. There shall be no order

as to costs. Connected miscellaneous petition is closed.

23-03-2026 Index: Yes/No

Speaking/Non-speaking order Neutral Citation: Yes/No

SK

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WP No. 10617 of 2026

To

1. The Assistant Provident Fund Commissioner, Employees Provident Fund Organisation,

Regional Ambattur, Chennai.

No.R-40, A-1, TNHB Shopping-Cum-Office Complex, Mugappair Road, Mugappair East, Chennai - 600 037.

2. The Recovery Officer, Employees Provident Fund Organisation,

Regional Office Ambattur, Chennai.

No.R-40, A-1, TNHB Shopping Cum-Office Complex, Mugappair Road, Mugappair Eas