IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 10TH JUNE 2009 / 20TH JYAISHTA 1931 WP(C).No. 16055 of 2009(B) ----------------------------------------- PETITIONER(S): ------------------------ P.SOMARAJAN, PROPRIETOR, M/S.KAILAS CASHEW EXPORTS, PEZHOOKONAM, CHEERANKAVU, KOLLAM - 691 505. BY ADV.MR.N.RAGHURAJ RESPONDENT(S): --------------------------- 1. THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION, SUB REGIONAL OFFICE, BHAVISHYANIDHI BHAVAN, KALOOR, KOCHI - 682 017 (KERALA). 2. THE ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION, SUB REGIONAL OFFICE, BHAVISHYANIDHI BHAVAN, KALOOR, KOCHI - 682 017 (KERALA). BY MR.S.GOPAKUMARAN NAIR, SENIOR ADVOCATE, MR.M.CHANDRA BOSE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss V.GIRI, J ------------------- W.P.(C).16055/2009 -------------------- Dated this the 10th day of June, 2009 JUDGMENT Petitioner was assessed to contribution under the Employees Provident Fund & Miscellaneous Act, 1952, as per Ext.P1 order. Same has been challenged in an appeal before the appellate Tribunal, as evidenced by Ext.P2. Appeal is pending before the Tribunal. In the meanwhile, steps are taken by the original authority to revise the assessment under Section 7C of the Act, as evidenced by Ext.P7. This is under challenge in the writ petition. Question of assessing the assessee escaped dues should appropriately be considered, only after the appellate Tribunal takes a decision, it is contended. 2. I heard learned Standing Counsel for the respondents also in this regard. If the original order is interfered with by the Appellate Tribunal, then obviously different circumstances would W.P.(C).16055/09 2 weigh with the original authority while invoking powers under Section 7C of the Act. 3. Accordingly, writ petition is disposed of directing the respondents to keep in abeyance the proceedings initiated under Ext.P7 till the disposal of Ext.P2 by the Appellate Tribunal, and proceed with the same only subject to the decision of the Appellate Tribunal on Ext.P2. V.GIRI, Judge mrcs