IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH JULY 2008 / 27TH ASHADHA 1930 WP(C).No. 21689 of 2008(F) -------------------------- PETITIONER: ------------ M/S SAI EXPORTS ENTERPRISES, NO.21, PRASANTHI NAGAR, MANGAD, KOLLAM, PIN 695 015, REPRESENTED BY ITS PROPRIETRESS, K.R. USHASREE. BY ADV. SRI.ANIL NARAYANAN SRI.S.D.ASOKAN RESPONDENTS: ------------- 1. REGIONAL PROVIDENT FUND COMMISSIONER -II EMPLOYEES, PROVIDENT FUND ORGANIZATION, SUB REGIONAL OFFICE, OLD MUNCIPAL OFFICE BUILDING, CHINNAKKADA, KOLLAM. 2. THE EMPLOYEES PROVIDENT FUND ORGANISATION, KERALA REGION, REPRESENTED BY THE REGIONAL PROVIDENT FUND COMMISSIONER, BHAVISHYANIDHI BHAVAN, THIRUVANANTHAPURAM -4. 3. THE EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL, NEW DELHI, REPRESENTED BY ITS REGISTRAR. BY SC SMT. T.N. GIRIJA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ----------------------------- WP(C).No.21689 OF 2008 F ----------------------------- Dated this the 18th July, 2008. JUDGMENT The challenge is against Ext.P4, an order passed by the Employees Provident Fund Appellate Tribunal, granting stay of Ext.P2 order on condition that the petitioner remits 40% of the amount assessed under Section 7A of the EPF and MP Act, 1952. A reading of Ext.P4 shows that the Tribunal was not satisfied that the petitioner had made out a case for complete waiver and it is on that basis it directed the petitioner to remit 40% of the assessed amount. 2. It is seen from Ext.P3, the order under Section 7A of the EPF and MP Act, 1952 that out of the total amount of more than Rs.32 lakhs found to be due, the petitioner has already remitted Rs. 11 lakhs. It is considering the balance of Rs.20.93 lakhs, the petitioner is prosecuting the appeal. A reading of Ext.P3 appeal memorandum shows that the petitioner has valid contentions and their financial position is precarious. 3. In view of this, I feel that extreme hardship will be caused to the petitioner if they are called upon to remit 40% of the amount WPC 21689/08 2 due. Interest of justice in my view, deserves a modification of Ext.P4. Accordingly I modify the direction under Ext.P4 to remit 40% and reduce the same to 25% of the amount assessed in Ext.P2. This amount, the petitioner shall remit within four weeks from today and subject to such payment, there will be a stay as ordered by the appellate authority in Ext.P4. Writ petition is disposed of accordingly. ANTONY DOMINIC Judge jj