Very interesting Case Law of Kerala HC in the matter of Dr. Jaikish Jayraj vs. The RPFC (1) and Another

On the basis of the report of the Enforcement Officer (EO), the EPF
Authority issued notice to employer to deposit the assessed amount –
Petitioner has challenged that notice in Writ Petition – Held, Respondent
have submitted that sit is a preliminary Notice and thereafter the Summons will be issued and a regular enquiry under section 7A would be initiated by
giving an opportunity to the Petitioner t reply – Held, Respondents that is EPF Authorities should not have used the language as indicated in the Notice since it indicate that no opportunity to the Petitioner to submit his
defence is given – EPF Authorities are supposed to not issue notices in a
mechanical and stereotype manner – An opportunity for initiating the
proceedings under section 7A of the Act has to be given in accordance with
Law.”

The notice issued by the EPF Authorities was as under;

“It is seen that you have not yet remitted the statutory dues for the period
from Nov, 2018 onwards in respective heads of accounts as required under EPF
Scheme, 1952.

You have thus violated the mandatory provisions of the Act and the Scheme
and have rendered yourself liable for penal action under section 14 of the
EPF & MP Act, 1952.

In this regard the EO had already issued Part II of the Inspection Report to
you (Copy Enclosed). But it is noticed that you have not remitted the dues for the period from Nov, 2018 onwards. As such you have rendered yourself
liable for penal action;

Held by the Kerala HC as under;

“By looking at the language of notice, it does not give any opportunity to
the Petitioner to reply and support there case by relying upon the statement
being accepted. The EO and APFC are supposed to not issue the notice in
mechanical and stereotype manner. An opportunity for initiating the
proceedings under section 7A of 1952 Act has to be in accordance with Law.

By taking the statement on record of the Respondents, I do not intent to
interfere in the Writ Petition. With the aforementioned observations, the WP is disposed of.”