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Judgment
Vinod K. Sharma, J.—The Petitioner prays for issuance of a writ, in the nature of certiorari, to quash the notice, dated 03.03.2010, which reads as under:
EMPLOYEES'' PROVIDENT FUND ORGANISATION
(Ministry of Labour,Govt.ofIndia)
DistrictOffice,
II Floor,Jawan''s Bhavan,
Police Station Road,SIVAKASI-626123.
No.TN/MD/10314/E.O/C.C./OS/D.O./SVK/2010 Dt:03.03.2010
To,
M/S. Jai Ranga Mills (P) Limited,
Post Box No. 47,Tenkasi Road, Rajapalayam-626117,Virudhunagar(Dt) TamilNadu.
RC. No. 6040444,
CST No. 514308/1.7.86
I.A.C. No. 309
SHOW-CAUSE NOTICE
Sub:Employees'' Provident Funds and Miscellaneous Provisions Act ''52 and the Schemes framed there under- Failure to comply with the Provisions of the Schemes- Show-Cause
Notice-For Prosecution- Regarding.
Sir,
Please Show-Cause with in Ten days of receipt of this Notice why you should not be PROSECUTED u/s 14(2), 14(1A), and 14-AA of the Employees'' Provident Funds and Miscellaneous Provisions Act ''52 and Paragraph 76(b)/(d) of the Employees'' Provident Funds Scheme,1952 for failure to remit/submit the following Provident Fund dues/Returns on the prescribed due date.
AMOUNT DUE Due Date for
Period ---Remittance
A/c.1 2 10 21 22
08/2009 Rs. 91,376 Rs. 6372 Rs. 47660 Rs. 2896 Rs. 58 by 15th 09/2009 Rs. 86,294 Rs. 6015 Rs. 44952 Rs. 2724 Rs. 55 day of 10/2009 Rs. 87,958 Rs. 6133 Rs. 45850 Rs. 2788 Rs. 56 every 11/2009 Rs. 83,402 Rs. 5811 Rs. 43406 Rs. 2641 Rs. 53 succed-12/2009 Rs. 86,974 Rs. 6063 Rs. 45310 Rs. 2756 Rs. 55 -ing 1/2010 Rs. 523910Rs. 36521Rs. 272982/Rs. 16590/Rs. 333month
Period Returns Due Date
Grand Total Form-5&10 By15th of the following month Rs. 8,50,336-Form12A(R) By25th of the following month Form-3A & 6A(R)By 30th April of every succeeding year.
Section 14(1A) of the Act is explicit that the employer, who contravenes the provisions of the Act or the Scheme is punishable with imprisonment of a term which may extend to 3 years but,
a. Which shall not be less than1 yearanda find of Rs. 10,000/- in case of default in payment of the employees'' contributions which has been deducted by the employer from the employees'' wages.
b. Whichshallnotbelessthan6monthsandafineofRs. 5,000/- in any other case.
Section 14-AA of the Act further provides that who ever having been convicted by a Court, of an offence punishable under this Act, commits the same offence shall be subject for every such subsequent offence to imprisonment for a term which may extend to 5 years but which shall not be less than 2 years and shall also be liable to find of Rs 25,000/- .
Section 14-AB provides that an offence relating to default in payment of contributions by the employer punishable under this Act shall be cognizable.
The Provident Fund Contribution deducted form the wages of the employees shall be deemed to have been entrusted with the employer for the purpose of remittance of E.P.F Account within the stipulated date.Where an employer has failed to remit the said EMPLOYEES'' CONTRIBUTIONS as above shall be deemed to have committed an offence of Criminal Breach of Trustandis liable to be proceeded u/s 406/409 of Indian Penal Code through Police authorities in addition to launching of prosecution under the EPF & MP Act,1952,
The receipt of this notice should be acknowledged.
Yours faithfully, sd/- Enforcement Officer, SIVAKASI.
Thereading of the impugned order shows that it is merely a show cause notice, therefore, the writ petition is premature as the remedy with the Petitioner is to reply to the show cause notice, by taking all the points raised in this writ petition.
Consequently, this writ petition is dismissed as premature, with liberty to the Petitioner now to reply to the show cause notice within a period of 10 days of the receipt of the certified copy of this order. No costs.
Connected Miscellaneous Petition is closed. No costs.