IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR FRIDAY, THE 8TH OCTOBER 2010 / 16TH ASWINA 1932 WP(C).No. 30990 of 2010(W) ---------------------------------- PETITIONER(S): ------------------- M/S.DISTRICT NIRMITHI KENDRA, CIVIL STATION, KUDAPPANAKUNNU, THIRUVANANTHAPURAM, KERALA, REPRESENTED BY ITS MEMBER SECRETARY. BY ADVS. SMT.A.K.PREETHA SRI.ANIL NARAYANAN RESPONDENT(S): -------------------- 1. EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL, CORE-2, 4TH FLOOR, SCOPE MINAR, LAXMI NAGAR, NEW DELHI-110 092. 2. EMPLOYEES PROVIDENT FUND ORGANIZATION, REGIONAL OFFICE, BHAVISHYA NIDHI BHAVAN, PATTOM, THIRUVANANTHAPURAM-695 004, REPRESENTED BY THE REGIONAL PROVIDENT FUND COMMISSIONER. 3. THE ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANIZATION, REGIONAL OFFICE, BHAVISHYA NIDHI BHAVAN, PATTOM, THIRUVANANTHAPURAM-695 004. R1 TO R3 BY ADV. SMT. T.N. GIRIJA, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SVS/ C.T.RAVIKUMAR, J. ---------------------------- W.P.(C)No.30990 of 2010 ---------------------------- Dated 8th October, 2010 JUDGMENT The petitioner is a charitable society registered under the Travancore Cochin Literary, Scientific and Charitable Societies Act, 1955. Pursuant to the application by the petitioner, the establishment was brought under the purview of the Employees' Provident Fund and Miscellaneous Provisions Act with effect from 1.5.2000. Subsequently, an assessment been made pursuant to an enquiry under Section 7A of the Act. Aggrieved by the assessment made the petitioner has preferred Ext.P1 appeal before the first respondent. While considering Ext.P1 appeal, the first respondent passed Ext.P2 interim order directing the petitioner to remit 40% of the assessed amount as pre-deposit for admitting the appeal and staying operation of the assessment order. It is challenging Ext.P2 order to the extent it directs payment of 40% of the assessed amount that this writ petition has been filed. 2. The learned counsel appearing for the petitioner submits that a perusal of Ext.P2 would reveal that such an order was passed based on the finding that no material was placed before the appellate authority to show that the appellant was declared as a sick unit. However, the contention of the petitioner is that it is a charitable society running no profit no loss basis and taking into account such WP(C).No.30990/2010 2 circumstances the first respondent should not have called upon the petitioner to effect payment of 40% of the amount as assessed by the third respondent. It is further contended that considering the nature of the business in which the petitioner society is involved coupled with the facts that no code number was alloted and that the petitioner had not collected contribution from its employees and further that many of them had already left its service there is every chance of success in the appeal. The society itself would be closed down in case they are made to effect the payment as ordered as per Ext.P2. I have heard the learned counsel appearing for the petitioner as also the learned standing counsel appearing for respondents 2 and 3. Considering the balance of convenience and in the interest of justice I am inclined to interfere with Ext.P2 to the extent it directs deposit of 40% of the assessed amount viz., Rs.17,89,803.05. Having heard the learned counsel on both sides and after perusing the documents, I am of the view that Ext.P2 is liable to be modified to the extent it directs deposit of 40% of the assessed amount and it is liable to be modified as a direction to the petitioner to deposit 25% of the assessed amount. It is ordered accordingly. Subject to the said modification, this writ petition is disposed of. In case the petitioner pays 25% of the assessed amount within two weeks from the date of receipt of this judgment, the first respondent WP(C).No.30990/2010 3 shall proceed with consideration of Ext.P1 appeal, in accordance with law, as expeditiously as possible. C.T.RAVIKUMAR Judge TKS