VIDYODAYA LAW COLLEGE v. ASSISTANT PROVIDENT FUND COMMISSIONER
Court: High Court of Karnataka
Bench: D K SINGH,T.M.NADAF
Judgment date:
Case summary
High Court of Karnataka judgment dated 2026-04-22. VIDYODAYA LAW COLLEGE v. ASSISTANT PROVIDENT FUND COMMISSIONER. Read the judgment and case details on...
Judgment text
- 1 - WP No. 2838 of 2022 C/W WP No. 10377 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ND DATED THIS THE 22 DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE D K SINGH AND THE HON'BLE MR. JUSTICE T. M. NADAF WRIT PETITION NO. 2838 OF 2022 (L-PF) C/W WRIT PETITION NO. 10377 OF 2021 (L-PF) IN WP No. 2838/2022 BETWEEN: VIDYODAYA LAW COLLEGE, B. H. ROAD, TUMKUR - 572 102. REPRESENTED BY ITS PRINCIPAL …PETITIONER Digitally (BY SRI. PRATHIK, ADVOCATE FOR signed by SRI. SUYOG HERELE E. , ADVOCATE) REKHA R Location: AND: High Court of Karnataka 1. ASSISTANT PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION (MINISTRY OF LABOUR AND EMPLOYEMENT) GOVERNMENT OF INDIA REGIONAL OFFICE, TUMAKURU - 572 103. 2. THE REGIONAL PROVIDENT FUND COMMISSIONER-II SUB REGIONAL OFFICE, - 2 - WP No. 2838 of 2022 C/W WP No. 10377 of 2021 TUMKURU - 572 103. 3. THE COMMISSIONER, EMPLOYEES PROVIDENT FUND, TUMKURU - 572 103. …RESPONDENTS (BY SRI. K. S. VENKATARAMANA.
, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT TO SET ASIDE THE ORDER DATED: 27. 08. 2020 PASSED BY THE LEARNED CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL-CUM-LABOUR COURT IN EPF NO. 107/2018 AND CONSEQUENTLY ALLOW THE APPEAL. (PRODUCED AT ANENXURE-A AND ETC. IN WP NO. 10377/2021 BETWEEN: 1. ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, (MINISTRY OF LABOUR AND EMPLOYMENT), GOVERNMENT OF INDIA, REGIONAL OFFICE, TUMKURU - 572 103. 2. THE REGIONAL PROVIDENT FUND COMMISSIONER-II SUB-REGIONAL OFFICE, TUMKURU - 572 103. 3. THE COMMISSIONER, EMPLOYEES PROVIDENT FUND, TUMKURU - 572 103. ... PETITIONERS (BY SRI. VENKATARAMANA K S. , ADVOCATE) AND: SRI. VIDYODAYA LAW GRADE COLLEGE. B. H. ROAD, - 3 - WP No. 2838 of 2022 C/W WP No. 10377 of 2021 TUMKURU - 572 102. REPRESENTED BY ITS PRINCIPAL. ... RESPONDENT (BY SRI. PRATHIK KANAVI. , ADVOCATE FOR SRI.
SUYOG HERELE E. , ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA, PRAYING TO-CALL FOR RECORD RELATING TO THE IMPUGNED ORDER DATED:27. 08. 2020 IN EPF NO. 107/2018 ON THE FILE OF THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL - CUM - LABOUR COURT, AT BANGALORE AND ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE ORDER DATED:27. 08. 2020 IN EPF NO. 107/208 PASSED BY THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL-CUM- LABOUR COURT AT BANGALORE, VIDE ANNEXURE - 'D' THESE WRIT PETITIONS ARE COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE T. M. NADAF ORAL ORDER (PER: HON'BLE MR. JUSTICE D K SINGH) The present Writ Petitions have been filed impugning the order dated 27. 08. 2020 passed by the Central Government - 4 - WP No. 2838 of 2022 C/W WP No. 10377 of 2021 1 Industrial Tribunal-Cum-Labour Court Bengaluru in EPF No. 107/2018. 2.
An appeal was instituted by the petitioner College against the order dated 07. 08. 2018 passed by the Assistant Provident Fund Commissioner, Tumkur imposing damages of Rs. 6,62,911/- under Section 14-B of the Employees Provident 2 Fund & Miscellaneous Provisions Act, 1952 . 3. Admittedly, the petitioner Institution did not deposit the contribution within the stipulated time. The Assistant Provident Fund Commissioner therefore assessed the damages under Section 14-B of the EPF Act and imposed 100% damages of the contribution in exercise of power conferred under Section 14-B of the EPF Act. 4. Section 14-B of the EPF Act provides discretion to impose damages up to 100%. The CGIT imposed the damages at 80% considering the fact that the petitioner is an educational institution and not an industry. We deem it fit to further reduce the damages from 80% to 50%. Thus, the damages of 1 for short, 'the CGIT' 2 hereinafter referred to as, 'the EPF Act' - 5 - WP No. 2838 of 2022 C/W WP No.
10377 of 2021 Rs. 6,62,911/- imposed by the Assistant Provident Fund Commissioner, as modified by the CGIT to Rs. 5,30,300/- from Rs. 6,62,911/-, are reduced to Rs. 3,31,455/- i. e. , 50%. If the amount in excess of Rs. 3,31,455/- has been collected, the balance has to be refunded to the petitioner Institution within the period of two months, however without any interest. Accordingly, W. P. No. 2838/2022 filed by the petitioner Institution is allowed in part. 5. In view of the order passed in W. P. No. 2838/2022, the connected Writ Petition filed by the EPF Organization in W. P. No. 10377/2021 has been rendered infructuous. Accordingly, W. P. No. 10377/2021 is dismissed as having become infructuous. Sd/- (D K SINGH) JUDGE Sd/- (T. M. NADAF) JUDGE TKN List No. : 2 Sl No. : 7
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