WP/42515/2026 of M/s Vimicro systems Pvt. Ltd Vs The Assistant provident Fund commissioner on 26 October 2026

ORDER

This writ petition is admitted and disposed of, subject to certain directions and the petitioner remitting a separate Court fee for the second relief sought.

2. In this writ petition, the petitioner has prayed for quashing the impugned orders passed by the Central Government Industrial Tribunal-cum- Labour Court, Chennai in EPFA No. 101 of 2023 and EPFA No. 6 of 2024, respectively. Earlier, the first respondent proceeded against the petitioner under Section 14(B) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, issuing two separate orders dated 08.06.2023 and 22.11.2023. Aggrieved by these orders, the petitioner preferred an appeal under Section 7(I) of the Act.

3. The appeal was partially allowed by reducing the damages to 65% of the initial amounts determined in the orders dated 08.06.2023 and 22.11.2023. It is noted that the Central Government has also issued a scheme named "VISHWAS, 2026, for Amicable Settlement of disputes relating to Damages

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under Section 14B of Employees Provident Funds and Miscellaneous Provident Act, 1952 and / or 128 of the Code of Social Security, 2020."

4. Learned counsel for the petitioner submits that the petitioner may be permitted to explore the possibility of settling the dispute under the aforesaid scheme. The statement of the learned counsel for the petitioner is recorded.

5. Accordingly, this writ petition is dismissed without prejudice to the rights of the petitioner, subject to the petitioner filing an application under the aforesaid 'Viswas 2026' scheme. It is noted that by an order dated 04.08.2026 in W.P. Nos. 30250, 30271, 30471, 30492, 30495, 30502 & 30504 of 2026, in the case of Cotton Blossom under similar circumstances, this Court ordered as under: "5. Considering the facts and circumstances of the case regarding the bad condition of the Company and submissions made on either side, this Court is inclined to order as follows:- The petitioners shall pay 50% of the assessed damages under section 14B of the Act, in ten (10) equated instalments, while the first instalment shall be paid on or before 15th September, 2026 and the remaining instalments shall be paid on or before the 15th day of every succeeding calendar month. It is made clear that even if a single instalment is defaulted by the respective petitioners, the benefit of this order shall stand automatically vacated and the respective respondents shall be at liberty to proceed in accordance

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with law, without any further reference to this Court. For the sake of clarity, the reduction in the damages for each case, are tabulated hereunder: Writ Petition No. Impugne d Case No. on the file of CGIT Original Damages awarded by CGIT (In Rupees) Damages hereby awarded reducing 50% (In Rupees) W.P. 30250/2026 EPFA/

26,00,022/- 13,00,011/- W.P. 30471/2026 EPFA/

45,66,757/- 22,83,379/- W.P. 30492/2026 EPFA/

31,08,681/- 15,54,341/- W.P. 30495/2026 EPFA/

52,39,262/- 26,19,631/- W.P. 30502/2026 EPFA/

33,85,256/- 16,92,628/- W.P. 30504/2026 EPFA/

37,61,548/- 18,80,774/- W.P. 30271/2026 EPFA/

14,01,221/- 7,00,611/-

7. With the above directions, these Writ Petitions stand disposed of. No costs. Consequently, connected miscellaneous petitions are closed."

6. It is noticed that the scheme contemplates payment within fifteen days from the date of approval by the Competent Authority. The operational guideline reads as under: "(g) The employer shall provide the following two consents:

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i. For "Payment under VISHWAS, 2026", confirmation that the payment shall be made within 15 days from the date of approval of the competent authority.

ii. The employer shall provide a mandatory declaration stating: "The applicant hereby undertakes that, consequent upon the abatement of the dispute under the VISHWAS, 2026, no further appeal or proceeding shall be filed before any court, tribunal, or other forum in respect of the said dues."

(h) The employer shall review and sign the application digitally, using eSign or DSC.

(j) Upon successful digital signing, the application is transmitted to the Field Officer for further processing and approval."

7. Considering the same, this writ petition is disposed of with a direction to the appropriate authority to decide the application within a period of one month from the date of its submission, subject to the petitioner complying with the stipulations of the scheme and depositing the requisite amount in terms of the conditions. Consequently, the connected writ miscellaneous petitions are closed. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA Note: The Registry is directed to issue a certified copy of this order, subject to the petitioner depositing the requisite Court fee for the second relief.

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C.SARAVANAN, J. RNA To

1. The Assistant provident Fund commissioner Employees Provident Fund organization, Regional office No 37 Royapettah High Raod, Chennai 600 014

2. The Recovery officer Employees Provident Fund organization Regional office, No 37 Royapettah High Raod, Chennai 600 014 WP No. 42515 of 2026 and W.M.P.Nos.47775 & 47778 of 2026 26-10-2026