Promoters Private Ltd., Opp. Sindhi Camp Bus Stand, Station v. The Assistant Provident Fund Commissioner, Nidhi Bhawan

: Mr. R.D. Sharma with Mr. Rameshwar Dayal Sharma Mr. Vimal Singh Fauzdar For Respondent(s) : Mr. Ram Kiran Verma HON'BLE MR. JUSTICE ANIL KUMAR UPMAN 22/04/2025 Order The instant petition under Article 227 of the Constitution of India has been filed on behalf of the petitioner-appellant with the following prayer:- i) to quash and set-side the order impugned dated 07.10.2020 passed by the learned Tribunal on the stay application in case No.EPF/ITA No.11/2020. ii) to direct the learned Tribunal to waive the condition of pre-deposit of determined dues in the interest of justice as the petitioner is not liable to pay the assessed dues without identification of beneficiaries as per decisions of the Apex Court in case of Builders Association of India v/s Union of India and Others Special Leave to Appeal (C)/2016. iii) Alternatively, to reduce the condition of pre- deposit imposed by Tribunal from 50% to 35% of [2025:RJ-JP:17104] (2 of 5) [CW-16238/2024] assessed dues and direct the Tribunal to hear the case on merit. iv) Any other order or direction which this Hon’ble Court deems just and proper in the facts and circumstances of the case may also be passed in favour of the petitioner. The Assistant Provident Fund Commissioner, Jaipur, vide order dated 21.11.2019, in proceedings under Section 7A of the Act, assessed Rs.16,25,492/- as dues too be deposited by the appellant-petitioner. The petitioner- appellant challenged the same in appeal before learned CGIT-cum-Labour Court, who vide order dated 07.10.2020, admitted the appeal for consideration. Learned CGIT, by the same order, also decided the application under Section 7(O) of the Act, filed by the appellant-petitioner for waiver from deposition of 75% of the amount assessed and exempted partially appellant-petitioner from condition of depositing 75% of the amount assessed under Section 7(O) of the Act and directed to deposit 50% of the amount assessed under Section 7 (O) of the Act adjusting the amount of Rs.5,67,471/- already deposited. The respondent was directed not to initiate any coercive action to recover the remaining amount from the appellant-petitioner subject to compliance of the aforesaid condition. The provisions of Section 7-O of the Act postulates that no appeal by the employer shall be entertained by a Tribunal unless he deposits 75% of the amount due, as determined under Section 7-O of the Act. Though, a proviso thereto empowers the Tribunal, for reasons to be recorded, to waive [2025:RJ-JP:17104] (3 of 5) [CW-16238/2024] or reduce the amount required to be deposited in terms of the said provision. The Tribunal allowed the application under Section 7-O of the Act, and the condition of pre-deposit of 75% of the amount due was reduced to 50%. Accordingly, the appeal was admitted for consideration, and respondent was directed not to initiate any coercive measure to recover the reamining amount from the appellant. Learned counsel for the petitioner submits that in compliance of the order dated 07.10.2020, out of 50% of the amount assessed under Section 7A of the Act, which is Rs.8,12,746/-, the petitioner-appellant has already deposited Rs. 6,12,746/- (Rs.5,67,471/- and Rs.45,275/-). He however, submits that without adverting to the merits of the appeal and without adverting the legal grounds, learned CGIT passed order dated 07.10.2020 on the stay application subject to deposition of 50% of the EPF dues as pre-condition. The appeal preferred by the appellant is still pending and same has not been decided yet. For, initially during period of pandemic covid-19, there was no regular hearing from March-2020 to 28th Feb, 2022 and thereafter, the Presiding Officer of the Tribunal retired, and thereafter, the post of the Presiding Officer, of the CGIT Jaipur remained vacant from 9th September 2022 to September 2023 and the Tribunal was not functioning. He submits that despite poor financial condition of the petitioner appellant, it [2025:RJ-JP:17104] (4 of 5) [CW-16238/2024] has already deposited major part of the amount as per order dated 07.10.2020. Learned counsel for the respondent opposes the prayer made in this writ petition. He submits that detailed reply to the writ petition has already been filed and while reiterating the grounds and pleas taken in the reply, he sought dismissal of the writ petition. Be that as it may, the case set out by the petitioner; that owing to its poor financial condition or for want of requisite funds, it is unable to deposit 50% of the determined amount. However, till date, a total of Rs.6,12,746/- (Rs.5,67,471/- and Rs.45,275/-), has already been deposited by the petitioner. The appeal filed by the appellant is pending before the Tribunal for the past over four years, and if, at this stage, it is dismissed for non-compliance of the condition of pre-deposit, it shall suffer an irreparable loss. Thus, in the given situation and on a thoughtful consideration of the matter, this Court deems it just and proper to interfere in the order passed by the Tribunal and to balance equities, it is hereby directed that the amount required to be deposited in terms of Section 7-O of the Act is reduced from 50% to 40% of the assessed amount. The order dated 07.10.2020, rendered by the Tribunal, is modified accordingly. The petitioner- appellant is directed to deposit 40% of the determined amount under Section 7A of the Act of 1952 i.e., Rs.6,50,197, after adjusting amount of Rs.6,12,746/- [2025:RJ-JP:17104] (5 of 5) [CW-16238/2024] already deposited with the Tribunal (Rs.37,451/-) within a period of six weeks from today, upon which the appeal filed by the appellant shall be decided on merits. For next six weeks, the respondent authorities shall not cause any recovery or resort to any coercive measures. However, if the petitioner-appellant fails to comply with the aforesaid direction in depositing 40% amount, the said protection shall cease to operate automatically. Accordingly, the writ petition is disposed of in the above terms. GAUTAM JAIN /64 (ANIL KUMAR UPMAN),J