Nagpur Central Co-operative Bank Ltd. vs State of Rajasthan and Others

Arun Bhansali, J—This writ petition has been filed by the petitioner aggrieved against order dated 20.1.2015 (Annexure-5) issued by the Regional Provident Fund Commissioner, Jodhpur raising demand for interest under section 7-Q of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (''the Act'') and notice dated 16.4.2015 (Annexure-6) issued prior to attachment of movable and immovable property by the Recovery Officer. From a perusal of the writ petition and the order impugned, it is apparent that the petitioner has sought to question the legality and validity of the order and demand Annexures-5 and 6 issued under the provisions of the Act; the orders impugned are appealable under the provisions of section 7-I of the Act to the Employees Provident Funds Appellate Tribunal.

It is submitted by learned Counsel for the petitioner that the remedy of appeal is not efficacious, inasmuch as, the petitioner is required to deposit 75% of the amount with the Tribunal due from him under section 7-O of the Act and proviso to Rule 7 of the Employees'' Provident Funds Appellate Tribunal (Procedure) Rules, 1997 (''the Rules'').

Learned Counsel for the petitioner points out that in earlier writ petition filed by the petitioner, though the petitioner was relegated to the appellate authority, this Court granted stay regarding deposit of the amount levied under section 7-Q of the Act.

A perusal of section 7-O of the Act and Rule 7 of the Rules would reveal that the Tribunal may for reasons to be recorded in writing, waive or reduce the amount to be deposited and, as such, it cannot be said that if the petitioner is able to make out a case for waiver or reduction of the amount of pre-deposit, the remedy is not efficacious.

Besides the above, it is expected of the Appellate tribunal to keep in view the order passed earlier by this Court while relegating the petitioner to the Appellate Tribunal. In view of the availability of alternative remedy by way of an appeal, the writ petition filed by the petitioner cannot be entertained and the same is, therefore, dismissed leaving it open for the petitioner to challenge the same before the appellate authority.