IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR WEDNESDAY, THE 22ND DECEMBER 2010 / 1ST POUSHA 1932 WP(C).No. 34658 of 2010(F) -------------------------- PETITIONER(S): --------------- THE KERALA STATE CASHEW DEVELOPMENT CORPORATION LTD., CASHEW HOUSE, P.B.NO.13, KOLLAM. (REPRESENTED BY THE MANAGING DIRECTOR). BY ADV. SRI.C.UNNIKRISHNAN (KOLLAM) RESPONDENT(S): --------------- 1. THE REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION, SUB REGIONAL OFFICE, MANNANNIA COMPLEX, CHINNAKKADA, KOLLAM - 689 001. 2. THE EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL, NEW DELHI - 001. BY S.C. SRI.V.V.SURESH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ---------------------------- W.P.(C)No.34658 of 2010 ---------------------------- Dated 22nd December, 2010 JUDGMENT The petitioner, the Kerala State Cashew Development Corporation Ltd., is a Government of Kerala undertaking. Feeling aggrieved by the orders passed by the assessing authority under section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act (for short `the Act') the petitioner has preferred two appeals as ATA Nos.163(7)/10 and 164(7)/10. In the appeals, the petitioner has moved interlocutory applications for staying the orders of the assessing authority and also for waiver of the deposit of the amount assessed by the impugned orders. In ATA No.163(7)/10 Ext.P3 interim order was passed and in ATA No.164(7)/10 Ext.P3(a) order was passed. As per the said orders, as a condition for consideration of the appeals and also staying the impugned orders the petitioner was directed to deposit 30% of the assessed amount as per the impugned orders within two months. It is assailing the said orders that this writ petition has been filed. Earlier, the petitioner has moved this Court under similar circumstances against similar orders passed by the Employees' Provident Funds Appellate Tribunal in the appeals filed against certain previous assessment orders. In W.A.No. 703 of 2010 and connected writ petitions WP(C).No.34658/2010 2 a common judgment was passed by a Division Bench of this Court. It was held thereunder that reckoning the financial position of the Corporation, the petitioner would be entitled to get full waiver of pre- deposit as contemplated under section 7-O of the Act. Since the financial position taken into consideration by the Division Bench while passing the said common judgment even now, continues as such, I am of the view that Exts.P3 and P3(a) are liable to be set aside to the extent they direct deposit of 30% of the amount assessed as per respective impugned orders. Accordingly, Exts.P3 and P3(a) are quashed to the aforesaid extent. There will be a further direction to the second respondent to consider the appeals on merits expeditiously. The writ petition is disposed of accordingly. Sd/- C.T.RAVIKUMAR Judge TKS // True copy // P.S. to Judge