ORAL JUDGMENT

Date : 22-06-2023

1. The present writ petition has been filed for the following reliefs:-

“(i) For quashing the Order contained in letter no. 580 dated 29.07.2022 (A4) issued by Respondent No. 2 whereby and whereunder direction has been issued to the petitioner to pay the entire outstanding dues i.e. Rs. 3,56,75,441 (Three Crore Fifty Six Lakh Seventy Five Thousand Four Hundred and forty one) to be paid in the respective accounts of EPFO by the establishment within 50 days to the receipt of the order, and further direction has been issued under Section 14 B and interest payable under Section - 7 Q of the Act as result of belated payment will be intimated to the employer at a later date.

(ii) For quashing the Order contained in Letter No. 1067 dated 01.02.2023 2022-23/165 dated 20.03.2023, 23.03.2023 (Annexure-5 Series).

(iii) For grant of stay of impugned orders and its consequential action till disposal of the writ petition.

(iv) Any other relief/reliefs for which the petitioner is to be found to be entitled in the facts and circumstances of the case.”

2. Learned counsel appearing on behalf of the petitioner has stated that the petitioner is the Municipal Corporation, Samastipur. That the employees provident fund was established on 08.01.2011 all over Bihar for daily wage employees. The petitioner-corporation did not have any daily wage employees till 31.11.2016, thereafter, 01.12.2016 a total number of 132 daily wage employees were engaged and the full details of the employees, who were engaged by the Corporation, were sent to the Employees Provident Fund Director on 07.01.2017. That the Employees Provident Fund Officer, Darbhanga, initiated proceedings against the Corporation by issuing show cause notice relating to the period January 2011 to February 2018 and the petitioner-corporation vide Letter No. 630 dated 13.04.2022 has given its reply stating that there were no daily wage employees prior to 31.11.2016. Further, it was also stated that the daily wage payment register was also not available as the same has been stolen by the then Head Clerk-cum-Accountant named, Ashok Gupta, for which an FIR was lodged before the Samastipur, Town P.S. Further, it is stated by the petitioner that the authority concerned without there being any material on record to show that any daily wage employee was engaged to the Corporation has taken a view that the petitioner was liable to pay the provident fund for the non-existing employees from 08.01.2011 to 02.02.2018 and issued a direction vide Letter No. 580 dated 29.07.2022 to pay the outstanding dues of Rs. 3,56,75,441/- (Three Crore Fifty Six Lakh Seventy Five Thousand Four Hundred and Forty one). Further, it is stated that one out sourcing agency named, Aman Enterprises was engaged by the Corporation on 14.05.2018 but the said agency was not issued any show cause notice during the pendency of the proceedings. That the final order was passed by the authority under Section 7A for the period 08.01.2011 to 02.02.2018 amounting to 3,56,75,441/- (Three Crore Fifty Six Lakh Seventy Five Thousand Four Hundred and Forty one) without there being any evidence or any legal basis and, therefore, prayed this Hon’ble Court to set aside the same.

3. Per contra, learned counsel appearing on behalf of the respondents has vehemently opposed very maintainability of the writ petition and stated that the petitioner has an alternative effective remedy of filing an appeal but that the petitioner without availing the said alternate remedy has straightaway approached this Hon’ble Court and prayed this Hon’ble Court to dismiss the present writ petition. Learned counsel for the respondents has stated that the Corporation was given ample opportunity to produce the records i.e. the attendance register of the employees and other material before the EPFO but they have failed to do, therefore, based on the report submitted by the Inquiry Officer, AEO, DO, Darbhanga, vide Annexure-6, the authority has passed t