- 1 - HC-KAR NC: 2026:KHC:694-DB WP No. 14893 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE D K SINGH AND THE HON'BLE MR. JUSTICE S RACHAIAH WRIT PETITION NO. 14893 OF 2021 (L-PF) BETWEEN: M/S. BALAJI ENTERPRISES NO.7, 80 FT ROAD CHANDRA LAYOUT (ADJACENT TO CHANDRA BANK) BENGALURU-560040 REP BY ITS PROPRIETOR SRI V VENKATESHAIAH …PETITIONER (BY SRI. RAMACHANDRA HALINATHOTA., ADVOCATE) AND: THE ASSISTANT COMMISSIONER REGIONAL OFFICE, PEENYA BANGALORE …RESPONDENT (BY SRI. B V VIDYULATHA., ADVOCATE FOR AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL CUM LABOUR COURT IN EPF APPEAL NO.671/2017 DTD.11.11.2020 AS PER ANNEXURE-Y, ETC. Digitally signed by VASANTHA KUMARY B K Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:694-DB WP No. 14893 of 2021 THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE S RACHAIAH ORAL ORDER (PER: HON'BLE MR. JUSTICE D K SINGH) The present writ petition has been filed impugning the order dated 11.11.2020 passed by the Central Government Industrial Tribunal-cum-Labour Court in Appeal EPF No.671/2017 instituted by the petitioner. 2. The petitioner did not make full contribution of provident fund of its employees for the period from September 2014 to May 2016. The petitioner was awarded a contract for the period from 2014 to 2016 from the Institute of Wood Science and Technology (for short 'the IWST'). The details of the wages received from the Principal Employer and contribution remitted have been - 3 - HC-KAR NC: 2026:KHC:694-DB WP No. 14893 of 2021 tabulated by the Enforcement Officer, which would suggest the shortfall of the contribution made by the petitioner. 3. The petitioner was issued show cause notice and after considering the show cause notice and granting him hearing the order dated 25.09.2017 came to be passed by the Assistant Provident Fund Commissioner whereby he assessed the liability under Section 7-A of the Employees Provident Fund and Miscellaneous Provisions Act 1952 (for brevity 'the Act') for an amount of Rs.15,50,379/-. 4. The said order 25.09.2017 passed by the Assistant Provident Fund Commissioner, Employees Provident Fund Organization, came to be challenged by the petitioner before the Central Government Industrial Tribunal-cum- Labour Court in Appeal EPF No.671/2017. The liability under Section 7-A of the Act was assessed for the period from April 2014 to April 2017 at Rs.15,50,379/-. The only ground urged by the petitioner as noted in the order dated 11.11.2020 passed by the Central Government Industrial Tribunal-cum-Labour Court was that the Principal - 4 - HC-KAR NC: 2026:KHC:694-DB WP No. 14893 of 2021 employer did not contribute its share for the period from September 2015 to May 2016 and therefore, there was shortfall of making payment of the PF Contribution by the petitioner. It was also alleged that the Principal Employer did not pass the bills for the period from September 2015 to May 2016. 5. We do not find that the petitioner had raised any objection regarding the quantum of liability assessed under Section 7-A of the Act. The impugned order passed by the Central Government Industrial Tribunal-cum-Labour Court would also suggest that the petitioner had filed an application under Section 7-B of the Act to review the order passed by the Assistant Provident Fund Commissioner assessing the liability of the petitioner for a sum of Rs.15,50,379/- for the period from April 2014 to April 2017. However, the said review petition came to be dismissed vide order dated 08.11.2017. 6. The learned Tribunal vide impugned order has held that admittedly the petitioner was covered under the - 5 - HC-KAR NC: 2026:KHC:694-DB WP No. 14893 of 2021 provisions of Act w.e.f. 11.05.2009. The petitioner was allotted independent EPF Code No.KN/31053. The petitioner provides services to multiple establishments including the Institute of Wood Science and Technology. 7. In view of the aforesaid fact the petitioner was liable to pay the provident fund contribution in respect of its employees. 8. We do not find that the petitioner has ever challenged the quantum of assessment of Rs.15,50,317/- to be excess as canvassed here in this writ petition. Even otherwise, when two authorities have concurrently held that the petitioner's contribution of Rs.15,50,317/- was received as assessed under Section 7-A of the Act, we find no reason to interfere with the concurrent finding of two authorities in exercise of jurisdiction under Article 226 of the Constitution of India. We therefore, dismiss this writ petition as we find no merit in the petition. - 6 - HC-KAR NC: 2026:KHC:694-DB WP No. 14893 of 2021 No order as to costs. In view of dismissal of the petition, pending interim applications, if any stand rejected. Sd/- (D K SINGH) JUDGE Sd/- (S RACHAIAH) JUDGE NG List No.: 1 Sl No.: 33