IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38029 of 2010(C) -------------------------- PETITIONER(S): --------------- M/S.CHANDRA CASHEW FACTORY, THEVALAPURAM.P.O., PUTHUR, KOLLAM DISTRICT, REPRESENTED BY ITS PROPRIETOR R.S.DINESH CHANDRAN. BY ADV. SRI.R.ARUN SRI.LATHEESH SEBASTIAN RESPONDENT(S): --------------- 1. THE EMPLOYEES PROVIDENT FUNDS APPELLATE TRIBUNAL, NEW DELHI - 110001. 2. THE ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB REGIONAL OFFICE, PONNAMMA CHAMBERS-I, PARAMESWARA NAGAR, OPP. ARCHANA-ARADHANA THEATRE, KOLLAM - 681 001. 3. THE ENFORCEMENT OFFICER, EMPLOYEES PROVIDENT FUNDS ORGANISATION, MANNANIYYA COMPLEX, KOLLAM - 681001. BY S.C.SRI.V.V.SURESH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ---------------------------- W.P.(C)No.38029 of 2010 ---------------------------- Dated 23rd December, 2010 JUDGMENT The grievance of the petitioner raised in this writ petition is with respect to the action on the part of the assessing authority in taking coercive steps to implement the order of assessment despite the pendency of the appeal preferred against the assessment order under section 7-I of the Employees' Provident Funds and Miscellaneous Provisions Act (for short `the Act'). The contention of the petitioner is that against the order of assessment he has already preferred an appeal along with interlocutory applications for staying the operation and implementation of the assessment order and also for waiver of pre- deposit contemplated under section 7-O of the Act. The appeal and the said interlocutory applications are pending consideration before the first respondent. It is in the said circumstances that the petitioner contends that there is no justification on the part of respondents 2 and 3 to issue Ext.P3 order. Ext.P3 is an order issued for the purpose of recovering the interest under section 7-Q of the Act and damages under section 14-B of the Act. 2. I have heard the learned counsel appearing for the petitioner and also the learned standing counsel for respondents 2 and 3. WP(C).No.38029/2010 2 3. Admittedly, the appeal preferred by the petitioner is pending before the first respondent. It is also admitted that the interlocutory applications praying for staying the operation of the assessment order and for waiver of the pre-deposit are also pending. In view of the said circumstances, this writ petition is disposed of as hereunder:- There will be a direction to the first respondent to take up Ext.P4 appeal for consideration and subject to the orders thereunder consider the interlocutory applications filed along with Ext.P4 appeal praying for staying the assessment order as also waiver of the pre- deposit. Till the appeal as also the interlocutory applications viz., Exts P4 to P6 are taken up for consideration and till orders are passed on Exts. P5 and P6, the respondents are directed not to take any coercive steps pursuant to Ext.P3. Sd/- C.T.RAVIKUMAR Judge TKS // True copy // P.S. to Judge