- 1 - HC-KAR NC: 2026:KHC:12821 WP No. 19723 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 19723 OF 2023 (L-PF) BETWEEN: THE DAIRY SCIENCE COLLEGE KVAFSU CAMPUS,HEBBAL, BANGALORE- 560 024 REPRESENTED BY ITS DEAN, DR.A. SACHINDRA BABU AGED ABOUT 56 YEARS, …PETITIONER (BY SRI. VIKRAM.H.BHAT, ADVOCATE FOR SMT. VAISHALI HEGDE., ADVOCATE) AND: EMPLOYEES PROVIDENT FUND ORGANIZATION,REGIONAL OFFICE -YELAHANKA,NO.2, MARUTHI COMPLEX, 1ST 'A' MAIN, HIG 'A' SECTOR, YELAHANKA NEW TOWN, BANGALORE- 560 064 REP BY REGIONAL PROVIDENT FUND COMMISSIONER-II …RESPONDENT (BY SMT. NANDITA D HALDIPUR, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ORDER DTD 06.04.2021 BEARING NO.BG/YK/PD- PROCEEDINGS/0042844/2021-22/ VIDE ANNEXURE-A, PASSED Digitally signed by BELUR RANGADHAMA NANDINI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12821 WP No. 19723 of 2023 BY THE RESPONDENT AND ALL FURTHER PROCEEDINGS THEREON, AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE ORAL ORDER Heard the learned counsel for petitioner as well as learned counsel for respondent. 2. The petitioner has assailed the order dated 06.04.2021 marked at Annexure-'A' passed by the respondent under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'Act 1952' for the sake of brevity). 3. Learned counsel for the petitioner submits that when the writ petition was filed, the Tribunal was not functioning and under the circumstance, the petition is filed assailing the order at Annexure-'A'. Now the Tribunal is functioning and the appeal is filed and it came to be dismissed. Under these circumstances, challenge of Annexure-'A' does not survive for consideration. - 3 - HC-KAR NC: 2026:KHC:12821 WP No. 19723 of 2023 4. Insofar as Annexure-'A1' is concerned, it is noticed that, it is the order dated 06.04.2021 under Section 7Q of the Act,1952 passed by respondent which relates to payment of interest on delayed payment of provident fund. Since, the primary order relating to payment of provident fund has attained finality, the order at Annexure-'A' cannot be said to be erroneous as the Authority has imposed interest to be payable under Section 7Q of the Act,1952, as such, the petition challenging Annexure-'A1' also is not tenable. 5. Further, challenge to Annexure-'B', which is an order of attachment to recover the arrears of provident fund is also not maintainable, as the primary order has attained finality. Under these circumstances, the writ petition stands dismissed. 6. In the meanwhile, learned counsel for the petitioner submits that, the amount will be paid within two months and till then, there shall not be any coercive steps against the petitioner. Petitioner to file a statement within - 4 - HC-KAR NC: 2026:KHC:12821 WP No. 19723 of 2023 three weeks before respondent admitting the liability and shall undertake to pay the amount in two months. 7. The respondent shall not take any action for recovery of amount for next two months starting from today and thereafter, the respondent is at liberty to proceed further in the matter, in case amount is not repaid. Sd/- (ANANT RAMANATH HEGDE) JUDGE SSD List No.: 1 Sl No.: 11