Shrasty Computer Solutions And Technologies Vs Employees Provident Organization, Lko. Thru. Proprietor Pravin Kumar (Allahabad High Court)
It is mandatory on the part of the employer to pre-deposit 75% of the amount assessed under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act to get the appeal admitted.
n the case of Shrasty Computer Solutions and Technologies Vs Employees Provident Organization, Lko. Thru. Proprietor Pravin Kumar (Allahabad High Court), the petitioner challenged the dismissal of their appeal by the Central Government Industrial Tribunal/EPFAT, Lucknow. The appeal was filed against an order under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, which required the employer to make a pre-deposit of 75% of the determined amount. The petitioner had failed to file the appeal within the statutory time limits, and the tribunal rejected the appeal as time-barred.
Under Rule 7(2) of the Employees’ Provident Fund Appellate Tribunal (Procedure) Rules, 1997, an appeal must be filed within 60 days from the date of issuance of the order. A further extension of 60 days is allowed if sufficient cause is shown. However, no appeal will be entertained unless the employer deposits 75% of the assessed amount with the tribunal. In this case, the petitioner had missed the 60-day period and even the extended 15-day deadline provided by the court. The tribunal concluded that it could not condone the delay beyond the prescribed maximum time limit of 120 days.
