{"id":90355,"date":"2010-04-06T00:00:00","date_gmt":"2010-04-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/n-nandakumar-vs-the-employees-provident-fund-on-6-april-2010"},"modified":"2015-11-13T00:05:07","modified_gmt":"2015-11-12T18:35:07","slug":"n-nandakumar-vs-the-employees-provident-fund-on-6-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/n-nandakumar-vs-the-employees-provident-fund-on-6-april-2010","title":{"rendered":"N.Nandakumar vs The Employees Provident Fund on 6 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">N.Nandakumar vs The Employees Provident Fund on 6 April, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 11669 of 2010(G)\n\n\n1. N.NANDAKUMAR, MANAGING PARTNER,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE EMPLOYEES PROVIDENT FUND\n                       ...       Respondent\n\n2. THE REGIONAL PROVIDENT FUND\n\n3. THE ENFORCEMENT OFFICER,\n\n                For Petitioner  :SRI.B.SURESH KUMAR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :06\/04\/2010\n\n O R D E R\n                K.SURENDRA MOHAN, J.\n             -------------------------------------------\n                W.P.(C) No.11669 of 2010\n             -------------------------------------------\n           Dated this the 6th day of April, 2010\n\n                          JUDGMENT\n<\/pre>\n<p>   The petitioner is the Managing Partner of M\/s Sastha<\/p>\n<p>Enterprises engaged in the processing and exporting of<\/p>\n<p>cashew kernels to foreign countries.             According to the<\/p>\n<p>petitioner, he has 10 cashew factories, he employs about<\/p>\n<p>2500 workmen and remits an amount of Rs.1.20 crores as<\/p>\n<p>contribution to the employees provident fund every year.<\/p>\n<p>He has a factory at Enathu in Pathanamthitta District and<\/p>\n<p>also at Kudikodu, which are both covered by the provisions<\/p>\n<p>of the Employees&#8217; Provident Funds and Miscellaneous<\/p>\n<p>Provisions Act, 1952 (the &#8216;Act&#8217; for short). He has been<\/p>\n<p>remitting contributions due to the employees provident<\/p>\n<p>fund, regularly and without default. While so, acting on<\/p>\n<p>the basis of a complaint made by a Trade Union leader, the<\/p>\n<p>assessment that were completed on the petitioners for the<\/p>\n<p>years 2003-2007 were reopened and the contributions<\/p>\n<p>payable by him were reassessed. According to him, an<\/p>\n<p>exorbitant amount has been demanded as contribution by<\/p>\n<p><span class=\"hidden_text\">WPC No.11669\/2010        2<\/span><\/p>\n<p>  the second respondent.        Since the petitioner was<\/p>\n<p>  aggrieved by the order of reassessment passed against<\/p>\n<p>  him, the petitioner had challenged the same before the<\/p>\n<p>  first respondent &#8211; Appellate Tribunal by filing an appeal<\/p>\n<p>  against the same. Despite the pendency of the appeal,<\/p>\n<p>  when coercive steps were initiated against the petitioner<\/p>\n<p>  for recovery of the assessed amounts, the petitioner had<\/p>\n<p>  approached this Court by filing WPC No.32952\/2008.<\/p>\n<p>  Ext.P3 is the judgment in the said writ petition. The same<\/p>\n<p>  has been disposed of directing the first respondent to<\/p>\n<p>  consider the interim prayers made by the petitioner<\/p>\n<p>  expeditiously.    All further coercive proceedings for<\/p>\n<p>  recovery of the amount disputed by the petitioner in his<\/p>\n<p>  appeal was also granted.\n<\/p>\n<p>        2. Subsequently the petitioner was served with a<\/p>\n<p>  notice requiring him to appear before the first respondent<\/p>\n<p>  at Delhi on 3.9.2009. However, since he was not in a<\/p>\n<p>  position to proceed to Delhi and to attend the hearing, he<\/p>\n<p>  sent Ext.P5 telegram requesting for a postponement of the<\/p>\n<p>  hearing.     Thereafter, by Ext.P6, his appeal has been<\/p>\n<p>  dismissed for the reason that he was not present when the<\/p>\n<p><span class=\"hidden_text\">WPC No.11669\/2010        3<\/span><\/p>\n<p>  case was called by the first respondent on 7.1.2010. The<\/p>\n<p>  petitioner has already submitted Ext.P7 petition for<\/p>\n<p>  restoration of the appeal. In the meanwhile, he filed W.P.<\/p>\n<p>  (C) No.5485\/2010 alleging that coercive steps were<\/p>\n<p>  initiated against him for recovery of the amounts<\/p>\n<p>  demanded, which has been disposed of by Ext.P8<\/p>\n<p>  judgment. In view of the said judgment, the petitioner<\/p>\n<p>  seeks a similar direction in this case also.<\/p>\n<p>        3. Adv.V.V.Suresh who appears for the Employees<\/p>\n<p>  Provident Fund Organization, opposes the prayer of the<\/p>\n<p>  petitioner pointing out that large amounts are due from<\/p>\n<p>  the    petitioner  to   the   Employees     Provident  Fund<\/p>\n<p>  Organization and therefore, any order can be granted only<\/p>\n<p>  subject to payment of a substantial amount.<\/p>\n<p>        4. I notice that the petitioner has already submitted<\/p>\n<p>  an application for restoration of his appeal that has been<\/p>\n<p>  dismissed for non prosecution. He only prays for<\/p>\n<p>  appropriate directions to the effect that coercive steps to<\/p>\n<p>  recover the amounts demanded may not be initiated until<\/p>\n<p>  his restoration petition is disposed of one way or the other.<\/p>\n<p>        5. In the above circumstances, this writ petition is<\/p>\n<p><span class=\"hidden_text\">WPC No.11669\/2010        4<\/span><\/p>\n<p>  disposed of directing the first respondent to consider and<\/p>\n<p>  pass orders on the restoration petition filed by the<\/p>\n<p>  petitioner evidenced herein by Ext.P7 and to pass<\/p>\n<p>  appropriate orders thereon expeditiously, after issuing<\/p>\n<p>  notice to and hearing the other parties to the petition also.<\/p>\n<p>  Till final orders are passed on Ext.P7, all further coercive<\/p>\n<p>  steps to recover the amounts demanded from the<\/p>\n<p>  petitioner shall remain stayed.\n<\/p>\n<\/p>\n<p>                                 K.SURENDRA MOHAN,<br \/>\n                                        JUDGE<\/p>\n<p>  css\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court N.Nandakumar vs The Employees Provident Fund on 6 April, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 11669 of 2010(G) 1. N.NANDAKUMAR, MANAGING PARTNER, &#8230; Petitioner Vs 1. THE EMPLOYEES PROVIDENT FUND &#8230; Respondent 2. THE REGIONAL PROVIDENT FUND 3. THE ENFORCEMENT OFFICER, For Petitioner :SRI.B.SURESH KUMAR For Respondent : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-90355","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>N.Nandakumar vs The Employees Provident Fund on 6 April, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/n-nandakumar-vs-the-employees-provident-fund-on-6-april-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N.Nandakumar vs The Employees Provident Fund on 6 April, 2010 - Free Judgements of Supreme Court &amp; 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