M/s. Bihar Cement Concrete Products, represented v. Employees Provident Fund Organization, through Regional

----- CORAM : HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : For the Respondents: Mr. Abdul Kalam Rashidi, Advocate Mr. Rupesh Singh, Advocate ----- Order No.02 Date: 22.12.2022 The present writ petition has been filed for issuance of direction upon the respondent no.3 to take final decision upon the representation dated 8th December, 2022 (Annexure-5 to the writ petition), keeping in view that the petitioner has submitted the timeline in the said representation for depositing the due amount assessed under Section 7A of the Employees Provident Funds & Miscellaneous Provisions Act, 1952 (hereinafter to be referred as ‘the Act, 1952’). Further prayer has been made for quashing the notice dated 23rd November, 2022 (Annexure-4 to the writ petition) issued under the signature of the respondent no.3, calling upon the petitioner to show cause as to why a warrant of arrest be not issued in default of making payment of total demand of Rs.15,00,134/-. Learned counsel for the petitioner submits that the father of Sourabh Ghosh Choudhary (proprietor of the petitioner), who was looking after the affairs of the petitioner-M/s. Bihar Cement Concrete Products, died after prolonged illness. His mother also died during Covid-19 pandemic on 14th September, 2020. Unfortunately, the petitioner met with severe road accident and was compelled to have restricted movement due to the said accident. Under the said circumstance, the business of the petitioner also went down due to which the statutory dues could not be paid. However, the petitioner vide representation dated 8th December, 2022 has requested the -2- respondent no.3 to accept the due amount in instalments and the timeline mentioned as under:-

12.12.2022 - Rs.1.00 lac only

25.01.2023 (wrongly mentioned 25.01.2022) - 25.02.2023 (wrongly mentioned 25.02.2022) - Rs.7.00 lacs only Rs.7,00,134/- Learned counsel for the petitioner refers to the supplementary affidavit dated 14th December, 2022 and submits that the petitioner has deposited Rs.1.00 lac out of the total amount of Rs.15,00,134/- assessed under Section 7A of the Act, 1952 through pay order no.382627 dated 12th December, 2022. It has also deposited Rs.11,893/- assessed under Section 14B of the Act, 1952 through pay order no.382629 dated 12th December, 2022 and Rs.6,914/- assessed under Section 7Q of the Act, 1952 through pay order no.382628 dated 12th December, 2022 on the same day. Thus, the petitioner has cleared the due amount assessed under Sections 14B and 7Q of the Act, 1952. Since the petitioner has bona fide intention to make payment of the entire assessed amount under the provision of Section 7A of the Act, 1952, the authorities of the EPFO may be directed to decide the petitioner’s representation dated 8th December, 2022 and to accept the timeline provided by it in the said representation.

Mr. Rupesh Singh, learned counsel appearing on behalf of the respondents submits that the petitioner has defaulted in making payment of the aforesaid dues in time. It is the statutory duty of the petitioner to make payment of the assessed amount under the provisions of the Act, 1952, so that the same is credited in the account of the subscribers in time. Heard learned counsel for the parties and perused the contents of the writ petition. The petitioner has shown its intention to pay the assessed amount under section 7A of the Act, 1952 and has requested the respondent no.3 vide its representation dated 8th December, 2022 to accept the payment in instalments as per the timeline provided therein. The petitioner by filing supplementary affidavit dated 14th December, 2022 has also annexed the copies of pay orders with respect to the payment already made towards the dues under Sections 7A (in part), 14B and 7Q of the Act, 1952.