- 1 - NC: 2025:KHC:17522 WP No. 15237 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 15237 OF 2024 (L-PF) BETWEEN: INTEL TECHNOLOGY INDIA PRIVATE LIMITED (FORMERLY KNOWN AS INTEL MOBILE COMMUNICATIONS INDIA PRIVATE LIMITED) A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT, 1956, BEARING CIN U85110KA1997PTC021606 HAVING REGISTERED ADDRESS AT NO. 23-56P, OUTER RING ROAD, DEVARABISANAHALLI, VARTHUR HOBLI, BELLANDUR POST, BENGALURU-560 103, REPRESENTED BY SANTOSH PADMASHALI. …PETITIONER (BY SRI. LOMESH KIRAN N.,ADVOCATE A/W MS. ABHIJNA SOMASHEKARA, ADVOCATE) AND: 1. THE REGIONAL PROVIDENT FUND COMMISSIONER-II EMPLOYEES PROVIDENT FUND ORGANISATION, REGIONAL OFFICE, K.R. PURAM, NO.F-28, NSU BLOCK, ITI CAMPUS (BENGALURU PLANT), DOORAVANI NAGAR, BENGALURU-560 016, REPRESENTED BY ITS COMMISSIONER. Digitally signed by VANAMALA N Location: High Court of Karnataka - 2 - NC: 2025:KHC:17522 WP No. 15237 of 2024 2. OFFICE OF THE RECOVERY OFFICER EMPLOYEES PROVIDENT FUND ORGANISATION, REGIONAL OFFICE, K.R. PURAM, NO.F-28, NSU BLOCK, ITI CAMPUS (BENGALURU PLANT), DOORAVANI NAGAR, BENGALURU-560 016, REPRESENTED BY ITS RECOVERY OFFICER. 3. EMPLOYEES PROVIDENT FUND ORGANISATION BHAVISHYA NIDHI BHAWAN, NO.13, RAJA RAM MOHAN ROY ROAD, BENGALURU, KARNATAKA-560 025, REPRESENTED BY ITS COMMISSIONER. 4. UNION OF INDIA MINISTRY OF LABOUR AND EMPLOYMENT, SHRAM SHAKTI BHAWAN, RAFI MARG, NEW DELHI-110 001, REPRESENTED THROUGH THE SECRETARY. …RESPONDENTS (BY SRI.S.R. DODWAD., CGC FOR R1 TO R3) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INIDA PRAYING TO (I) SETTING ASIDE THE ORDER PASSED BY RESPONDENT NO.1 DATED MARCH 26, 2024 BEARING REFERENCE NUMBER PY/KRP/7Q/ORD/PYKRP0052458000/2023- 2024/2797 (FORMING PART OF ANNEXURE A PRODUCED HEREWITH); (II) SETTING ASIDE THE ORDER PASSED BY RESPONDENT NO 1 DATED MARCH - 3 - NC: 2025:KHC:17522 WP No. 15237 of 2024 28, 2024 BEARING REFERENCE NUMBER PY/KRP/PD/ORD/52458/2023-2024/2797 PASSED BY THE RESPONDENT NO. 1 2797 (FORMING PART OF ANNEXURE A1 PRODUCED HEREWITH) (III) SETTING ASIDE THE NOTICE OF DEMAND DATED MAY 10 2024 BEARING REFERENCE PYKRP2024/ 174/14B/52458/ 15/04/2024/ 796 RESPONDENT NO. 2 (ANNEXURE B). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the determination of damages found as payable under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, Clauses 83 of the Employees' Provident Funds Scheme 1952 and Clause 43A of the Employees' Pension Scheme 1995. Sri Lomesh Kiran N, the learned counsel for the petitioner, relying upon the orders of a Coordinate Bench of this Court in W.P.No.18486/2012 and - 4 - NC: 2025:KHC:17522 WP No. 15237 of 2024 connected matters1 and W.P. No.8836/2021 and connected matters2, submits that in very similar circumstances, the impugned orders such as the orders impugned in the present petition are quashed setting aside the levy of penalty and damages and with liberty to the respondents to seek revival of these orders under law subject to the outcome in the Writ Appeal No.887/2024. This Court's order in W.P. No.8836/2021 and connected matters, in its material part, reads as under: "3. Learned Senior counsel, Sri S.S.Naganand submits that in view of striking down of para No.83 of the EPF Act, holding that the international workers do not come under the purview of the EPF Act in the decision of Stone Hill Education Foundation and Others Vs.Union of India and Others (Stone Hill Education Foundation), the impugned order imposing damages and interest under Section 14B of the EPF Act is liable to be set aside. 1 These petitions are decided on 25.04.2024 2 These petitions are decided on. 26.09.2024 - 5 - NC: 2025:KHC:17522 WP No. 15237 of 2024 4. Smt. Nanditapur Haldipur, learned counsel appearing for the respondent – authorities submits that, against the order in Stone Hill Education Foundation and connected matters, W.A.No.887/2024 has been preferred by the authority and the appeal is pending consideration, pendency of the appeal cannot be a ground for the authority to keep the present petition pending. This Court in the case of Stone Hill Education Foundation having held at para No.83A as unconstitutional, the impugned orders levying damages and interest, which are determined on the PF contributions to be paid to international workers are consequent orders, which needs to be set aside and this Court pass the following: This Court is persuaded to opine that the petitioners must also succeed as against the impugned orders. In view of the afore, the following:- ORDER [A] The petition is allowed. - 6 - NC: 2025:KHC:17522 WP No. 15237 of 2024 [B] [i] The order dated 26.03.2024 in No.PY/KRP/7Q/ORD/PYKRP0052458000 /2023-2024/ 2797, [ii] the order dated 28.03.2025 in No.PY/KRP/PD/ORD/52458/2023-2024/ 2797 and [iii] the order dated 10.05.2024 in No. PYKRP2024/174/14B/52458/15/04/202 4/796, are quashed but with liberty to the respondents to seek revival of these petitions in law subject to the outcome in the Writ Appeal No.887/2021. It is ordered accordingly. SD/- (B M SHYAM PRASAD) JUDGE NV