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High CourtsSingle Bench(2024) 12 P&H CK 1256

Food Corporation Of India vs Regional Provident Fund Commissioner, Punjab Region And Others

Punjab And Haryana At Chandigarh · Decided on 10 December 2024

HON’BLE JUDGES
Jagmohan Bansal, J
RESULT
Disposed Of
CASE NUMBER
CWP Of 1563 Of 1997

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Judgment

11 paragraphs · 309 words

Jagmohan Bansal, J

1.

The petitioner through instant petition under Articles 226/227 of the Constitution is seeking setting aside of order dated 22. 03.1994 (Annexure P-1) whereby Assistant Provident Fund Commissioner has assessed their liability to the tune of Rs.12,26,822/-.

2.

The Assistant Provident Fund Commissioner by impugned order for the period from April’ 1993 to January’ 1994 assessed liability of petitioner to the tune of Rs.12,26,822/- under Section 7A of Employees Provident Fund and Misc. Provisions Act, 1952 (for short ‘1952 Act’).

3.

Mr. K.K. Gupta, Advocate for the petitioner submits that petitioner discharged its liability by due date, however, respondent without granting opportunity to put forth its stand, ex-parte assessed liability of Rs.12.26 lakh whereas actual liability was Rs.8.30 lakh which already stood paid. If the petitioner is given an opportunity, it would prove that nothing is outstanding against it.

4.

Mr. Rajesh Hooda, Advocate for the respondents expressed his inability to controvert the fact that impugned order has been passed

ex-parte and no prejudice would be caused to respondent if petitioner is granted one opportunity to lead its evidence.

5.

This Court while exercising power under Article 226 of the Constitution of India cannot examine record of the petitioner and thereafter calculate its liability. It is duty of petitioner and Assessing Authority to determine exact liability. The impugned order was passed

ex-parte and petitioner who is a Public Sector Undertaking is claiming that it has already discharged its entire liability.

5.

In the above-noted circumstances, one opportunity needs to be granted to the petitioner to put forth its stand by way of submitting complete record so that exact liability may be determined.

6.

Accordingly, impugned order dated 22.03.1994 is hereby set aside and Assessing Authority is directed to re-determine liability of the petitioner who would submit its record within 3 months from today.

7.

Disposed of.