APHC010090212026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3327] TUESDAY, THE TWENTY FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE K SREENIVASA REDDY WRIT PETITION NO.5196 OF 2026 Between: M/s. Pereira English Noble School ...PETITIONER AND The Union of India and others ...RESPONDENTS Counsel for the Petitioner: 1. P U BHASKARA RAO Counsel for the Respondents: 1. T BALAJI The Court made the following ORDER: The present Writ Petition has been filed seeking the following relief. “…….. to issue a Writ, order or direction more particularly in the nature of Mandamus declaring the impugned show cause notice No.RO / VSP / Recovery / GRVSP0017490000 / Z -52 / SCN / 2026 / 520, dated 04.02.2026 and the prohibitory orders dated 11.09.2025 issued by 3rd respondent SRK, J WP No.5196 of 2026 2 as arbitrary, illegal and set aside the same and consequently direct the respondent authorities to extend the benefit of installment facility to the petitioner institution considering the Circular of the EPF Organization (Head Office), vide No.RRC/(23)06/BIFR/23781, dated 11.02.2014 and other existing circulars.” 2. Petitioner institution was established in 1983 and imparting education up to a level of 10th Class (English Medium). Based on a complaint that the petitioner - School manipulated PF deductions of employees, an enquiry was conducted and 2nd respondent – Regional Provident Fund Commissioner passed a final order, vide No.RO / VSP / CC-52 / 17490 / 7A / 2023, dated 10.07.2023, under Section 7A of the Employees‟ Provident Funds and Miscellaneous Provisions Act, 1952 (for short „the Act‟), determining the total due amount of Rs.1,50,85,192/- payable on different heads, after deducting the PF remittances made by the petitioner institution. Challenging the said order, petitioner institution filed WP No.19651 of 2023 and this Court, by an order dated 04.08.2023, disposed of the said Writ Petition with the following observations. “8. Taking into consideration the order dated 22.12.2021 in WP No.30077 of 2021 and in view of availability of alternative remedy as provided under Section 7-I of the Act, this Court is inclined to pass the following order: SRK, J WP No.5196 of 2026 3 (i) The petitioner is at liberty to prefer a statutory appeal under Section 7-I of the Act, against the impugned orders dated 10.07.2023, before the Appellate Tribunal, within a period of two (02) weeks from the date of receipt of a copy of this order, subject to the condition of depositing 40% of the amount demanded through the impugned order dated 10.07.2023; (ii) On filing statutory appeal by the petitioner, the same be considered and appropriate orders be passed by the Appellate Tribunal, in accordance with law and on merits; and (iii) Further, pending consideration of the appeal, the orders passed by the 1st respondent dated 10.07.2023, which is impugned herein shall remain suspended. Accordingly, the Writ Petition is disposed of.” 3. Pursuant to the said order, the petitioner institution preferred an appeal in EPF No.17 of 2024 before the EPF Appellate Tribunal (CGIT-cum-Labour Court, Hyderabad) and the Appellate Tribunal, vide order dated 25.11.2024, dismissed the said appeal for default for non-compliance of the condition of depositing 40% of the demanded amount. Thereafter, 3rd respondent issued proceedings dated 11.09.2025 in the form of a prohibitory order to the Bankers of the petitioner institution prohibiting transactions. Subsequent to the prohibitory order of SRK, J WP No.5196 of 2026 4 3rd respondent, the petitioner institution remitted an amount of Rs.46,98,881/- on different dates, which constitutes almost 1/3rd of the amount demanded. It is the case of the petitioner that the petitioner institution, due to its financial crisis, is not in a position to prove its bona fides with immediate remittance and the petitioner is prepared to clear the dues in instalments. While so, 3rd respondent issued a show cause notice dated 04.02.2026 directing the petitioner institution to remit the outstanding amount of Rs.1,03,53,660/-, otherwise to show cause as to why fees of the school students should not be attached by publishing notice in the newspaper and media. In the circumstances, the petitioner is constrained to file the present Writ Petition. 4. Learned counsel for the petitioner institution submits that the petitioner institution remitted an amount of Rs.46,98,881/- and due to financial crisis, they are not in a position to remit the entire due amount at once and the petitioner institution undertakes to pay the demanded amount of Rs.1,03,53,660/- in eight (8) equal monthly instalments. 5. Having heard the learned counsel and perused the material on record, this Court is of the opinion that ultimately, it is the amount that has to be recovered from the petitioner/Institution by the respondent authorities. In view of the fact that because of the financial crisis, the petitioner/Institution could not pay the amount within the stipulated time. Keeping in view the difficulty expressed by the petitioner institution in depositing the amount and taking into consideration the undertaking given by the SRK, J WP No.5196 of 2026 5 learned counsel for the petitioner institution, the petitioner is hereby permitted to pay the demanded amount of Rs.1,03,53,660/- to the respondent authorities in eight (8) equal monthly instalments, payable on or before 10th day of every succeeding month, commencing from March, 2026. The respondents are directed to allow the petitioner institution to operate its Bank Accounts. It is made clear that, in the event the petitioner institution fails to pay any one of the instalments, as directed above, the respondents are at liberty to proceed in accordance with law. 6. With the above directions, the Writ Petition is disposed of. There shall be no order as to costs. As a sequel thereto, the miscellaneous applications, if any, pending in this Writ Petition shall stand closed. ________________________ K. SREENIVASA REDDY, J. Date:24.02.2026 Nsr SRK, J WP No.5196 of 2026 6 HON’BLE SRI JUSTICE K. SREENIVASA REDDY Writ Petition No.5196 of 2026 Date:24.02.2026 Nsr