ORDER

In the present application, the applicant-EPFO is seeking direction against the respondents to implement the orders passed by the applicant-EPFO and the amount of Rs. 35,66,200/- determined under Section 7-A, Section 14 (B), Section-7Q, as per the revised claim dated 29.07.2022, be directed to be remitted to applicant-EPFO, in view of Section 36(4)(a)(iii) of Insolvency and Bankruptcy Code, 2016 and to exclude all the sums due to any workmen or employee from provident funds, the pension funds and gratuity fund from liquidation estate assets of the corporate debtor/establishment.

2. It is further prayed that directions be issued to respondents No. 1 and 2 to realise the amount of EPF dues duly assessed and revised claim dated 29.07.2022 along with the damages and interest calculated till the date of the realization of the same. Further direction to respondent No. 1 to allow the applicant-EPFO to inspect the record of establishment/corporate debtor in the interest of poor workmen.

3. It is submitted that the applicant initially initiated the enquiry under Section 7A of EPF & MP Act 1952 against the respondent IA No. 1556/2022 establishment/corporate debtor for not complying with the provisions of EPF & MP Act by not depositing the EPF dues for the period 09/2017 to 11/2019. A copy of the order dated 19.08.2019 is attached as Annexure A-1 of the application. The applicant approached the resolution professional by filing EPF dues in the prescribed form B, whereby the amount of Rs. 8,27,496/- has been claimed from respondent No. 1, Resolution Professional as amount of Rs. 1,00,000/- out of the total amount of Rs. 9,27,496/- has already been deposited by the corporate debtor with the applicant-EPFO. The applicant has intimated respondent No. 1 with regard to the priority of EPF dues through letters dated 05.11.2020, 15.02.2021, and 27.07.2022.

4. It is averred that the applicant-EPFO also submitted the revised calculation of EPF dues for the period 09/2017 to 11/2019 whereby, this has been apprised to respondent No. 1 that the total revised claim of EPF dues is Rs. 35,66,200/- which includes amount assessed under Section 7-A, penal damages under Section 14 (B) and statutory interest under Section 7-Q of EPF and MP Act, 1952. A copy of the revised claim dated 29.07.2022 is attached as Annexure A-9 with the application.

5. It is submitted that respondent No. 1 vide mail dated 29.08.2022 has rejected the revised claim submitted by the applicant and mentioned that the revised claim filed by the applicant-EPFO not supported any documentary evidence.

6. Notice was issued to respondents on 18.11.2022. The respondent has filed a short note vide Diary No. 02347/01 dated 07/12/2022. In its short note, it is submitted that the applicant EPFO Department had earlier filed their claim dated 12.02.2020 for an amount of Rs. 8,27,496/- with the Resolution IA No. 1556/2022 Professional, which was accepted by the Resolution Professional and the same was considered by the Resolution Applicant while filing the Resolution Plan. However, the applicant department has now filed a revised claim vide letter number Comp/I/PN-31357/T-10/2015 dated 29.07.2022 for an amount of Rs. 35,66,200/- and the same was not admitted for the reasons of being filed after expiry of the 90 days period for submission of a claim as per CIRP Regulation 12(2) of the IBC 2016, and moreover the same was not supported by any documentary proof/evidence and the calculation for the enhanced claim was done by the applicant on the tentative basis.

7. It is further submitted by the respondent that regarding the payment of the dues of the EPFO, the Successful Resolution Applicant has already given an undertaking through an affidavit filed vide Special Diary No. 268 of 30.08.2022, vide which the Successful Resolution Applicant has submitted that he will pay the contribution and other sums due from the corporate debtor under the provision of the Employees Provident Funds and Misc. Act, 1952, in