1 WP 5338.2011 - [ J ] IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 5338 OF 2011 Nagnath Urban Co-operative Bank Ltd. Hingoli, through its Manager Balaprasad S/o Gyanoji Joshi Age : 57 Yrs., Occ. Manager, R/o : Hingoli, Tq. & Dist. : Hingoli ....PETITIONER V E R S U S The Assistant Provident Fund Commissioner (COMPL), Sub Regional Office, Aurangabad. ....RESPONDENT Mr. Sachin Deshmukh, Advocate for the Petitioner. Mr. K.B.Choudhari, Standing Counsel for Respondent. CORAM : S.V. GANGAPURWALA, J. DATE OF JUDGMENT : 20/07/2011 ORAL JUDGMENT : 1. Rule. Rule made returnable forthwith. With the consent of the learned counsel for the respective parties, taken up for final hearing. 2. Heard the learned counsel for the petitioner and the learned 2 WP 5338.2011 - [ J ] standing counsel for the respondent. 3. The proceedings were initiated against the petitioner U/s 7-A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 [ For short, ‘ Act of 1952 ’ ]. The liability was fixed on the petitioner amounting to Rs. 42,00,582/-. Out of the amount of Rs. 42,00,582/-, the amount of liability in respect of payment of Provident Fund of regular employees was to the tune of Rs. 20,23,078/- and in respect of pigmy agent was Rs. 21,77,504/-. The Assistant Provident Fund Commissioner thereafter passed order dated 13/7/2011 directing the petitioner to pay the said amount as per Section 8-F of the Act of 1952. As the amount was not deposited, the accounts of the petitioner were attached. The petitioner has assailed the order fastening the liability, so also, the action of attaching the bank accounts in the present Writ Petition. 4. Mr. Sachin Deshmukh, the learned counsel for the petitioner submits that as far as the assessment of liability in case of regular employees of amount of Rs. 20,23,078/- is concerned, the same is not disputed by the petitioner. The petitioner would pay the said amount. The liability in respect of payment of Provident Fund of pigmy agents is only disputed. The learned counsel relies on the Judgment of the Apex Court in a case of 3 WP 5338.2011 - [ J ] Indian Banks Association V/s Workmen of Syndicate Bank and others reported in ( 2001) 3 Supreme Court Cases – 36 and contends that the Apex Court has held that the deposit collectors/commission agents of the banks can not be on par with the regular bank employees. In view of said dictum, the petitioner would not be liable to pay any contribution of Provident Fund in respect of pigmy agents and prays to quash and set aside the impugned order. 5. Mr. K.B.Choudhari, the standing counsel for the respondent submits that pursuant to the Judgment in a case of Indian Banks Association referred supra, the Central Provident Fund Commissioner has issued circular and relying on the said Judgment of the Apex Court, has directed that all the regional co-operative banks are liable to extend the benefits to the deposit collectors. According to the learned counsel, the Apex Court in the said Judgment has held that the deposit collectors are also workmen. 6. The assessment made U/s 7-A of the Act of 1952 is assailable before the Tribunal. The petitioner do not dispute the liability of the amount of Rs. 20,23,078/-. The accounts of the petitioner, which is a co- operative bank, are seized thereby the working of the bank has come to stand still. 4 WP 5338.2011 - [ J ] 7. Taking into account the fact that the appellate remedy is available, I relegate the petitioner to the appellate remedy before the Tribunal. The appellant is at liberty to file Appeal against the order of assessment made before the appellate Tribunal. The appellate Tribunal shall consider the time spent in prosecuting the remedy before this Court. 8. The petitioner has undertaken to deposit an amount of Rs. 20,23,078/- with the respondent by 25/7/2011. In view of the said undertaking, the respondent is directed to remove the attachment of the bank accounts of the petitioner forthwith. In case the said amount is not deposited by 25/7/2011, then the respondents will have liberty to proceed. 9. If the amount as directed above is deposited, the respondent shall not proceed with the further action for 15 days so as to enable the petitioner to obtain appropriate orders from the appellate Tribunal. 10. Rule accordingly made absolute in above terms. No costs. Authenticated copy be given. [ S.V. GANGAPURWALA,J. ] KNP/WP 5338.2011 - [ J ] 5 WP 5338.2011 - [ J ]