Sat. Nov 28th, 2020

M/S. Calcutta Test House (P) Ltd. vs Central Board Of Trustees E.P.F. … on 15 May, 2018

1 min read

2. While considering the interim relief during the pendency of the
appeal challenging the order dated 05.02.2015 issued against it
under Section 14B and Section 7Q of the Employees’ Provident
Funds and Miscellaneous Provisions Act, 1952 (in short ‘the
EPF Act’), the Tribunal observed that the appeal is against the
order under Section 14B and Section 7Q of the EPF Act and the

WP(C) 6018/2015 Page 1 of 4
petitioner is supposed to deposit the assessed amount under
Section 7Q of the EPF Act since the order under Section 7Q of
the EPF Act is not appealable. The Tribunal stayed the
impugned order dated 05.02.2015 subject to the
petitioner/appellant depositing the amount assessed under
Section 7-Q of the Act with the concerned authority within 30
days, failing which the stay order shall be vacated. In fact, the
impugned order dated 05.02.2015 is a composite order passed
under Section 14B and 7Q of the EPF Act and in view of the
judgment of the Apex Court in Arcot Textile Mills Ltd. vs.
Regional Provident Fund Commissioner, AIR 2014 SC 295,
such order impugned before the Tribunal is appealable. Since
the order impugned before the Tribunal was under Section 14B
and 7Q of the EPF Act, the petitioner was not required to pre-
deposit any amount under Section 7-O of the EPF Act as
assessed and determined by EPFC.

Source: Indian Kanoon

Leave a Reply