- 1 - HC-KAR NC: 2025:KHC-D:13411 WP No. 64383 of 2011 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 25TH DAY OF SEPTEMBER 2025 BEFORE THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT PETITION NO. 64383 OF 2011 (L-PF) BETWEEN: M/S. SHARADA TILES, (NOW REGISTERED AS SHARAVATI TILES) MAVINA KURVE, HONNAVAR, TALUKA UTTAR KANNADA DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SAMEER AHMED S/O. NISAR AHMED, R/O. HONNAVAR. …PETITIONER (BY SRI. V.M. SHEELVANT, ADVOCATE) AND: THE REGIONAL PROVIDENT FUND COMMISSIONER, 4TH FLOOR, SRINATH COMPLEX, NEW COTTON MARKET, HUBLI-580 029. …RESPONDENT (BY SRI. P.V. GUNJAL & SRI. S.A. GAZI, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY APPROPRIATE WRIT, ORDER OR DIRECTION AND QUASH THE ORDER DATED 07/12/2010, PASSED BY THE EMPLOYEES PROVIDENT FUND, APPELLATE TRIBUNAL, NEW DELHI IN ATA NO.986(6) 2005 PRODUCED AT ANNEXURE-H IN THE INTEREST OF JUSTICE AND EQUITY AND THE ORDER BEARING NO. KN/HBL/6667/PD/388/2053/2005 PRODUCED AT ANNEXURE-A AND THE ORDER BEARING NO.KN/HBL/6667/PD/7Q/388/2025 PRODUCED AS ANNEXURE-B AND ETC. YASHAVANT NARAYANKAR Digitally signed by YASHAVANT NARAYANKAR Location: HIGH COURT OF KARNATAKA DHARWAD BENCH DHARWAD - 2 - HC-KAR NC: 2025:KHC-D:13411 WP No. 64383 of 2011 THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, THE ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE C.M. POONACHA ORAL ORDER The present writ petition is filed calling in question the order bearing No.KN/HBL/6667/PD/388/2053/2005 dated 20-21/06/2005 (Annexure-A to the writ petition) and order bearing No.KN/HBL/6667/PD/7Q/388/2005 dated 20.06.2005 (Annexure-B to the writ petition), whereunder damages of ₹ 12,03,916/- has been imposed under Section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 19521 as well as the order dated 07.12.2010 passed in ATA No.986(6)/2005 (Annexure-H to the writ petition) passed by the Employees Provident Fund Appellate Tribunal, New Delhi2. 1 Hereinafter for short ‘PF Act’ 2 Hereinafter for short ‘Appellate Tribunal’ - 3 - HC-KAR NC: 2025:KHC-D:13411 WP No. 64383 of 2011 2. The relevant facts in a nutshell are that the respondent initiated proceedings under Section 14-B of the PF Act against the petitioner seeking to impose damages due to delayed remittance of provident fund for the period from November-1998 to Febraury-2004. It is forthcoming that the petitioner participated in the proceedings initiated by the respondent, wherein it was contended that the delay in remittance of provident fund was due to financial constraints. Considering the same, the respondent has assessed the damages in a sum of ₹ 12,03,916/-. Being aggrieved, the petitioner has preferred ATA No.986(6)/2005 before the Appellate Tribunal. In the proceedings before the Appellate Tribunal also, it was contended that due to financial constraints there was a delay in the remittance of the provident fund contribution. The Appellate Tribunal considering the factual matrix of the matter dismissed the appeal. Being aggrieved, the present writ petition is filed. In the present writ petition also the contention of the - 4 - HC-KAR NC: 2025:KHC-D:13411 WP No. 64383 of 2011 petitioner is that due to financial constraints, the provident fund amount was not remitted within time. 3. At this juncture, it is pertinent to note that although the petitioner has contended that due to financial constraints, the Provident Fund contribution was not remitted within time, no records have been produced by the petitioner to demonstrate the same. The petitioner has not even averred/indicated as to whether any proceedings were initiated under the provisions of Sick Industrial Companies (Special Provisions) Act, 19853 or any other proceedings of like nature wherein, the financial constraints of the petitioner were reported/considered. 4. In the absence of any material having been placed on record to substantiate the ground urged by the petitioner i.e., the ground of financial hardship, the petitioner has failed to make out any case for grant of reliefs as sought for in the writ petition. 3 Hereinafter for short ‘SICA’ - 5 - HC-KAR NC: 2025:KHC-D:13411 WP No. 64383 of 2011 5. Hence the writ is disposed of, granting liberty to the petitioner to seek reduction of any amount that has been deposited by the petitioner during the pendency of the challenge made by the petitioner to the order dated 20-21/06/2005 either before this Court or before the Appellate Tribunal. Sd/- (C.M. POONACHA) JUDGE HMB CT-MCK List No.: 1 Sl No.: 2