IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 27TH SEPTEMBER 2011 / 5TH ASWINA 1933 WP(C).No. 25203 of 2011(A) -------------------------- PETITIONER(S): ----------------- K.B. PYARILAL, KOLLERITHARA HOUSE, NEDUNGAD, NAYARAMBALAM,ERNAKULAM DISTRICT. BY ADV. DR.K.P.SATHEESAN SRI.M.R.JAYAPRASAD SRI.P.MOHANDAS (ERNAKULAM) SRI.MATHEW SUNNY SRI.ANOOP.V.NAIR RESPONDENT(S): ------------------ 1. THE WELFARE FUND INSPECTOR, KERALA TODDY WORKERS WELFARE FUND BOARD, JAWAN CROSS ROAD, PONEKKARA.P.O., ERNAKULAM PIN-682041. 2. THE DEPUTY TAHSILDAR(R.R), KOCHI-1. R1 BY ADV. SRI.KOSHY GEORGE SC. R2 BY GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C)NO.25203/2011 APPENDIX PETITIONER'S EXHIBITS P1 COPY OF THE FORM 38(2) SHOWING THE REMITTANCE OF THE WELFARE FUND CONTRIBUTION IN RESPECT OF TODDY SHOP NO.7 P2 COPY OF THE REVENUE RECOVERY NOTICE NO A2-1657/11 ISSUED TO THE PETITIONER BY THE 2nd RESPONDENT DATED 3-9-2011 P3 COPY OF THE CERTIFICATE GIVEN BY THE FIRST RESPONDENT DATED 20-9-2011 RESPONDENT'S EXHIBITS NIL TRUE COPY P.A. TO JUDGE MM S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25203 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of September, 2011 J U D G M E N T The petitioner challenges recovery proceedings for recovery of contributions under the Kerala Toddy Workers Welfare Fund Act, 1969. The petitioner's contention is that, the demand is without serving an assessment order on the petitioner either provisional or final. The petitioner seeks the following reliefs: “i) to issue a writ of certiorari or such other appropriate writ, order or direction quashing Ext.P2 Revenue Recovery notice No.A2-1657/11 dated 3.9.2011 issued by the 2nd respondent as it is arbitrary, illegal and void; ii) to issue a writ of mandamus or order or direction to the first respondent to give assessment order to the petitioner in respect of the welfare fund contribution for the year 2010-2011 in respect of Toddy Shop Nos.7 to 13 of Njarakkal Excise Range; iii. to declare that the petitioner is not liable to pay any amount towards Toddy Workers Welfare Fund for the year 2010-2011 in the light of Ext.P3 certificate issued by the first respondent.” 2. The learned Standing Counsel for the 1st respondent submits that, the proceedings now initiated is for recovery of advance contributions under Section 8A of the Kerala Toddy Workers Welfare Fund Act, 1969. W.P.(C)No.25203 of 2011 -2- According to the petitioner, the petitioner has already paid advance contributions of Rs.3,09,715/- and interest of Rs.11,823/- as evidenced by Ext.P3. The Standing Counsel points out that, advance contributions have to be paid as per demand which has been issued as per Annexure A and the petitioner has not paid the entire advance contributions and the balance only is being sought to be recovered now. 3. I have considered the rival contentions in detail. Section 8A of the Act reads thus: “8A. Provisional assessment of contribution – (1) Every employer shall, pending determination under section 8 of the amount due from him, pay every month by way of advance contribution an amount equivalent to one-twelfth of the amount payable annually in respect of his shop according to the latest determination under the said section. (2) The advance contribution for a month shall become payable on or before the 5th day of the succeeding month (3) Where the advance contribution, is not paid on or before the due date, the Welfare Fund Inspector shall issue a notice to the defaulter showing the amount of arrears, and if the amount is not paid within seven days of the receipt of such notice, it may be recovered in the same manner as arrears of land revenue. (4) The amount paid under this section for an year shall be adjusted against the amount determined under section 8 for that year.” 4. Going by the same for payment of advance W.P.(C)No.25203 of 2011 -3- contribution no assessment order is contemplated. What is contemplated is self assessment as per the latest determination and the employer has to pay the same himself. The petitioner's contention is that some of the workers have left employment and therefore he is not liable to pay even advance contributions in respect of them. That is not the scheme of Section 8A. As per Section 8 A advance contributions calculated on the basis of the previous year's assessment has to be paid. The petitioner has not paid the same despite demand as per Annexure A, for recovery of which only the revenue recovery proceedings have been initiated. Therefore I do not find any merit in the writ petition challenging the recovery proceedings. In the above circumstances, the writ petition is disposed of with the following directions: The petitioner shall pay the amount demanded. The 1st respondent shall finalise the assessment of contributions under Section 8 of the Act, as expeditiously as possible, at any rate within three months from the date of receipt of a W.P.(C)No.25203 of 2011 -4- copy of this judgment. Needless to say the petitioner shall be afforded an opportunity of being heard before finalizing the assessment, in accordance with the procedure prescribed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/