WP No. 28082 of 2026 __________Page 1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR.JUSTICE K. SURENDER WP Nos.28082 and 28083 of 2026 and WMP Nos.30739, 30740, 30741 & 30742 of 2026 M/s.Rathinavel Subramanian Educational Trust (Puducherry), Represented by its Trustee, Mrs.P.Nirmala, Kallikuppam,Thiruvettakudi, Karaikal-609 605. ..Petitioner in both cases Vs Regional Provident Fund Commissioner-II, Employees Provident Fund Organization, Sub-Regional Office, Puducherry, No.101,100 Feet Road, Cholan Nagar, Olandai Keerapalayam, Puducherry-605 004. ..Respondent in both cases Prayer in W.P.No.28082 of 2026: Writ Petition filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the Respondent in TBM/SRO/PCY/PC/1789/Comp/Div IV/7A-Order/2016 passed under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act,1952 dated 08.12.2016 passed by the respondent and quash the same as illegal and not in accordance with law and consequently direct the respondent to conduct fresh assessment proceedings after providing a reasonable opportunity of hearing to the petitioner in accordance with law. Prayer in W.P.No.28083 of 2026: Writ Petition filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the Respondent in TBM/SRO/PCY/PC/1789/Comp/Div IV/7A-Order/2016 passed under Section 7C of the Employees’ Provident Funds and Miscellaneous Provisions Act,1952 dated 14.12.2016 passed by the respondent and quash the same as illegal and not in accordance with law and consequently direct the respondent to conduct fresh assessment proceedings after providing a reasonable opportunity of hearing to the petitioner in accordance with law. https://www.mhc.tn.gov.in/judis WP No. 28082 of 2026 __________Page 2 of 4 In both cases For Petitioner: Mr.P.V.Balasubramaniam, Additional Advocate General for Mr.R.Sivaraman COMMON ORDER These writ petitions challenges the orders passed by the respondent under Section 7A and 7C of the Employees’ Provident Funds and Miscellaneous Provisions Act,1952. 2. Today when the matter is taken up for hearing, the learned Additional Advocate General appearing on behalf of the petitioner would submit that he would raise all his grievance before the Industrial Tribunal who is the competent authority to decide the issue. 3. In view of the same, it is for the Industrial Tribunal to entertain the application, if it is filed by the petitioner herein, in accordance with law. 4. With the above observation, these writ petitions are dismissed. No costs. Consequently, connected miscellaneous petitions are closed. (K. SURENDER,J.) 21-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No vum https://www.mhc.tn.gov.in/judis WP No. 28082 of 2026 __________Page 3 of 4 K.SURENDER J. vum WP Nos.28082 and 28083 of 2026 and WMP Nos.30739, 30740, 30741 & 30742 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis WP No. 28082 of 2026 __________Page 4 of 4 To Regional Provident Fund Commissioner-II, Employees Provident Fund Organization, Sub- Regional Office,Puducherry, No.101,100 Feet Road,Cholan Nagar, Olandai Keerapalayam, Puducherry-605004. https://www.mhc.tn.gov.in/judis