Karnataka High Court
WP/2838/2022 of VIDYODAYA LAW COLLEGE Vs ASSISTANT PROVIDENT FUND COMMISSIONER on 22 April 2026
NC: 2026:KHC:22018-DB WP No. 2838 of 2022 C/W WP No. 10377 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND 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.
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 22ND 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
(BY SRI. PRATHIK, ADVOCATE FOR
SRI. SUYOG HERELE E., ADVOCATE)
AND:
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,
Digitally
signed by
REKHA R
Location:
High Court
of Karnataka
HC-KAR
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,
HC-KAR
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
Citations and Judicial Treatment
Cited by
0
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Cites
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Overruled / Questioned
0
No negative treatment found
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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
HC-KAR
Industrial Tribunal-Cum-Labour Court Bengaluru1 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 Fund & Miscellaneous Provisions Act, 19522.
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'
HC-KAR
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
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