CWP No. 12023 of 1994 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Civil Writ Petition No. 12023 of 1994 Date of Decision: 14.7.2011. Swami Viveka Nand Educational Society .......Petitioner Vs. Regional Provident Fund Commissioner, ......Respondents Haryana and others CORAM: HON'BLE MRS. JUSTICE SABINA Present: Mr. Pritam Saini, Advocate for the petitioner. Mr. Kamal Sehgal, Advocate for respondents No. 1 and 2. Mr. Deepak Jindal, DAG, Haryana for respondent No.3. None for respondent No.4. ..... SABINA, J. The petitioner has filed this petition under Article 226 of the Constitution of India seeking a writ in the nature of Certiorari for quashing the impugned order dated 28.7.1994 (Annexure P-5) and further petitioner has sought writ in the nature of Mandamus directing the respondents not to proceed further in pursuance of order dated 28.7.1994 (Annexure P-5). Admittedly, the controversy involved in the present writ petition is clearly covered by the decision given in Civil Writ Petition No. 13075 of 1993 decided on 05.3.2009. The counsel for the parties have stated that the writ petition be disposed in CWP No. 12023 of 1994 -2- terms of the decision of this court in Civil Writ Petition No. 13075 of 1993. In Civil Writ Petition No. 13075 of 1993, decided on 5.3.2009, it was held as under:- “Consequently, these writ petitions are disposed of with the following directions : 1(i) The petitioners shall within a period of two months from the date of receipt of certified copy of this order, submit reply-cum- objections to the Assessing Authority under the 1952 Act, along with the documents/material in support of their claim for exemption under the notification dated 21.08.1984. On receipt of their reply-cum- objections, the Assessing Authority is directed to specifically consider the claim for exemption in terms of paras 2 and 3 of the aforesaid notification and determine as to whether or not these educational institutions are entitled to such exemption; (ii) In those cases where the assessment orders under Section 7-A of the 1952 Act have been passed, the petitioners, shall be entitled to file a statutory appeal under Section 7-I of the 1952 Act within two months from the date of receipt of certified copy of this order along with the material/documents in support of their claim for exemption in terms of notification dated 21.08.1984 and the Appellate Authority shall be CWP No. 12023 of 1994 -3- obligated to consider and dispose of their claim regarding exemption in the same manner as the Assessing Authority is required to do as per direction (i) above; (iii) Till the petitioners' claim is decided by the Assessing Authority or the Appellate Authority, as the case may be, no recovery shall be effected from them till then. In case the Authorities hold that the petitioners are entitled to the exemption granted vide notification dated 21.08.1984 as extended from time to time, the impugned notices shall be rendered infructuous. However, if the Assessing Authority or the Appellate Authority declines the exemption, the petitioners shall be granted three months period to deposit the arrears under the 1952 Act which, shall, however, not preclude them to impugn those orders before the Appellate Forum or otherwise if permissible in law. Wherever the petitioners have taken a plea that they have already deposited the contributory provident fund including the employees' share with the State Government, it would be desirable for the Assessing Authority or the Appellate Authority to issue a notice to the State Government and adjust such payments so that the petitioners are not burdened with additional liability. CWP No. 12023 of 1994 -4- Accordingly, this writ petition is disposed of in the same terms of the judgment passed in Civil Writ Petition No. 13075 of 1993 decided on 05.3.2009 titled as 'B.P.S.M. Girls College versus The Regional Provident Fund Commissioner and others'. (SABINA) JUDGE July 14, 2011 Gurpreet