- 1 - HC-KAR NC: 2025:KHC:19510 WP No. 6213 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO.6213 OF 2022 (L-PF) BETWEEN: 1. M/S. SCORPIO ENGINEERING (P) LTD A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 'SCORPIO HOUSE', 132, WHEELER ROAD COX TOWN BENGALURU-560 005 REPRESENTED BY MS. KRITHIKA VELAN HEAD BUSINESS DEVELOPMENT. …PETITIONER (BY SRI S. G. ANANTHA BHARADWAJ, ADVOCATE) AND: 1. THE REGIONAL PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION REGIONAL OFFICE BHAVISHYA NIDHI BHAWAN NO.13, RAJA RAM MOHAN ROY ROAD BENGALURU - 560 025. 2. THE ASST. PROVIDENT FUND COMMISSIONER AND RECOVERY OFFICER EMPLOYEES PROVIDENT FUND ORGANIZATION REGIONAL OFFICE BHAVISHYA NIDHI BHAWAN NO.13, RAJA RAM MOHAN ROY ROAD BENGALURU-560 025. Digitally signed by MOUNESHWARAPPA NAGARATHNA Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:19510 WP No. 6213 of 2022 3. INDIAN OVERSEAS BANK COX TOWN BRANCH WHEELER ROAD BENGALURU-560 005 REPRESENTED BY ITS BRANCH MANAGER. …RESPONDENTS (BY SMT. NANDITA D. HALDIPUR, ADVOCATE, FOR R-1 & 2, & SRI KEERTI KUMAR, ADVOCATE, FOR R-3) * * * THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE ORDER DATED 30-9-2021 DIRECTING THE PETITIONER TO REMIT AMOUNT OF RS. 8,63,078/- AS PENAL DAMAGES UNDER SECTION 14B FOR THE PERIOD 2013- 2018 (ANNEXURE-A) AND THE ORDER DATED 30-9-2021 DIRECTING THE PETITIONER TO REMIT AMOUNT OF RS.4,30,577/- AS INTEREST UNDER SECTION 7Q FOR THE PERIOD OF 2013-2018 (ANNEXURE-B) AND ORDER OF ATTACHMENT DATED 1-2-2022 PASSED BY RESPONDENT NO.2 UNDER SECTION 8F VIDE (ANNEXURES-C1 & C2). THIS WRIT PETITION IS COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE - 3 - HC-KAR NC: 2025:KHC:19510 WP No. 6213 of 2022 ORAL ORDER Learned counsel for the petitioner inviting the attention of the Court to paragraph No.15 of the memorandum of petition submits that the petitioner has questioned the orders dated 30-9-2021 and 1-2-2022 before the Appellate Tribunal and the present petition is filed before this Court assailing the very same orders on the premise that the Appellate Tribunal is not functioning. Now, it is submitted that the Appellate Tribunal is functioning. 2. Under these circumstances, the present petition is not maintainable. Accordingly, the petition is dismissed. 3. It is made clear that this Court has not expressed anything on the merits of the petition. All contentions of the parties are kept open to be agitated before the Tribunal. Sd/- (ANANT RAMANATH HEGDE) JUDGE KVK List No.: 1 Sl No.: 11