Date of reserved for orders : Date of pronouncement : 06.07.2026 Date of uploading : APHC010327202026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3332] MONDAY, THE 6th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 17524/2026 Between: 1. VIJAYARAMA GAJAPATHI COOPERATIVE SUGARS LIMITED, REP. BY ITS MANAGING DIRECTOR, VEMA SANYASI NAIDU BHIMASINGI, KUMARAM, KORUKONDA, VIZIANAGARAM DISTRICT - 535 214. ...PETITIONER AND 1. THE REGIONAL PROVIDENT FUND COMMISSIONER EMPLOYEES, EMPLOYEES PROVIDENT FUND ORGANIZATION, REP. BY ITS REGIONAL PROVIDENT FUND COMMISSIONER, REGIONAL OFFICE, D.NO.8-12-64, BESIDE HIMAGIRI THEATRE, VIZIANAGARAM, VIZIANAGARAM DISTRICT - 535 214. 2. THE ASSISTANT PROVIDENT FUND COMMISSIONER/ASSESSING OFFICER, DISTRICT OFFICE, NEAR HIMAGIRI SAPTAGIRI THEATRE, VIZIANAGARAM, VIZIANAGARAM DISTRICT - 535 003. 3. THE RECOVERY OFFICER, EMPLOYEES PROVIDENT FUND ORGANIZATIN, DISTRICT OFFICE, NEAR HIMAGIRI SAPTAGIRI THEATRE, VIZIANAGARAM, VIZIANAGARAM 2 DISTRICT - 535 003. 4. THE DIRECTOR OF SUGAR AND CANE COMMISSIONER, GOVERNMENT OF ANDHRA PRADESH, H.NO.12-545/A, GARUDA ENCLAVE, FLAT NO.103, NEAR MANIPAL HOSPITAL, TADEPALLI, GUNTUR DISTRICT - 522 5,01. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus, or any other appropriate writ, order or direction, declaring the order of the 2nd Respondent/Assessing Officer to the 3rd Respondent/Recovery Officer under Section 14B and 7Q due of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 directing the petitioner establishment to pay the sum of Rs.1,01,18,365 /- (Rupees One Crore One Lakh Eighteen Thousand Three Hundred Sixty Five only) in respect of certificate bearing No.GRVSP/DOVZM64/GRVSP0005638000/14B/161 dated 02.04.2026 towards period October, 2016 to May, 2024 without basis apart from arbitrary, high handed exercise of power and also violative of principles of natural justice and fundamental rights guaranteed under the Constitution of India and to pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay of all further proceedings including the invoking the provisions of Section 8B to 8G of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 issued by the 3rd Respondent pending disposal of the above writ petition and pass Counsel for the Petitioner: 1. K VENUGOPAL REDDY Counsel for the Respondent(S): 1. 3 The Court made the following: ORDER: Aggrieved by the order dated 24.04.2026 bearing RRC No.GRVSP/DOVZM64/0005638000/14B/Z-61/2026/560 issued by the 3rd respondent demanding to pay an amount of Rs.1,01,17,815/- within 60 days from the receipt of the notice as per the certificate issued by the 2nd respondent dated 02.04.2026, the present writ petition is filed. 2. Heard Sri K.Venu Gopal Reddy, learned counsel for the petitioner and Sri T.Balaji, learned Standing Counsel for the respondents. 3. Learned counsel for the petitioner while reiterating the contents of the affidavit contended that the respondents are demanding the petitioner to pay an amount of Rs.1,01,17,815/- under Section 14B and 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, within 60 days from the receipt of the notice dated 21.05.2026 else the receovery will be made in accordance with the provisions of Sections 8B to 8G of the Act, 1952. He further submitted that if the said action is allowed to materialize, it affects the rights of the petitioner, as such, prayed to pass appropriate orders. 4. Sri T.Balaji, learned Standing Counsel submitted that similar issue as in this writ petition has already been dealt by this Court in writ petition vide W.P.No.15549 of 2026 and the same was disposed of on 4 18.06.2026 and the present writ petition is squarely covered by the order in that writ petition and prayed to pass similar orders. 5. Taking their submissions into consideration, as similar issue has already been dealt by this Court in W.P.No.15549 of 2026, this Court is inclined to dispose of the writ petition in terms of the order passed in W.P.No.15549 of 2026 dated 18.06.2026 with the following direction: “The petitioner is permitted to pay an amount of Rs.1,01,17,815/- (Rupees One Crore One Lakh Seventeen Thousand Eight Hundred and Fifteen only) within a period of six (06) months from today. In the event of failure on the part of the petitioner to pay the aforesaid amount within the stipulated period, it is open to the respondents to proceed in accordance with law for recovery of the same. Till expiry of six (06) months period or till payment of the aforesaid amount, whichever is earlier, no coercive steps shall be taken against the petitioner by the respondents. Insofar as the claim of the petitioner is concerned, the petitioner is at liberty to pursue his case before appropriate forum in accordance with law.” Accordingly, the Writ Petition is disposed of. There shall be no order as to costs. 5 As a sequel, miscellaneous applications, pending if any, shall stand closed. _____________________________ JUSTICE RAVI CHEEMALAPATI Date: 06th July, 2026 RKS Whether the order is: Speaking Reasoned Reportable Non-reportable