Page No.# 1/4 GAHC010083512026 2026:GAU-AS:6775 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2500/2026 M/S AKASH CONSTRUCTION HAVING ITS OFFICE AT BLOCK NO.16, K.B. ROAD, ROWRIAH, P.O. -JORHAT, P.S. - JORHAT PIN-785005, DISTRICT - JORHAT, ASSAM REPRESENTED BY ONE OF ITS DULY AUTHORIZED MANAGING PARTNER MR. KAMAL JAIN, AGED ABOUT 68 YEARS, SON OF LATE RATTAN KUMAR JAIN R/O- ROWRIAH, JORHAT AIR FIELD, P.O AND P.S- JORHAT, PIN-785005, DIST- JORHAT, ASSAM 2: MR KAMAL JAIN SON OF LATE RATTAN KUMAR JAIN MANAGING PARTNER OF M/S AKASH CONSTRUCTION RESIDENT OF ROWRIAH JORHAT AIR FIELD P.O. - JORHAT P.S. - JORHAT PIN-785005 DISTRICT - JORHAT ASSA VERSUS THE MINISTRY OF LABOUR AND EMPLOYMENT, GOVERNMENT OF INDIA REPRESENTED BY THE SECRETARY TO THE MINISTRY OF LABOUR AND EMPLOYMENT, SHRAM SHAKTI BHAWAN, RAFI MARG, NEW DELHI 110001. 2:HE CENTRAL PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION MINISTRY OF LABOUR AND EMPLOYMENT PLATE A GROUND FLOOR OFFICE BLOCK-II EAST KIDWAI NAGAR NEW DELHI110023. Page No.# 2/4 3:THE REGIONAL PROVIDENT FUND COMMISSIONER (NORTH EASTERN REGION) OFFICE OF THE ADDITIONAL CENTRAL PROVIDENT FUND COMMISSIONER BHAVISHYANIDHI BHAWAN G. S. ROAD NEAR BHARALU BRIDGE BHANGAGARH GUWAHATI 781005. 4:THE REGIONAL PROVIDENT FUND COMMISSIONER II(PD) EMPLOYEES PROVIDENT FUND ORGANIZATION JORHAT DISTRICT OFFICE JAIL ROAD NEAR DHALARSATRA PRESS OPPOSITE JAIL ROAD CLUB JORHAT -785001. 5:THE ASSISTANT PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANIZATION JORHAT DISTRICT OFFICE JAIL ROAD NEAR DHALARSATRA PRESS OPPOSITE JAIL ROAD CLUB JORHAT - 785001. 6:THE RECOVERY OFFICER EMPLOYEES PROVIDENT FUND ORGANIZATION JORHAT DISTRICT OFFICE JAIL ROAD NEAR DHALARSATRA PRESS OPPOSITE JAIL ROAD CLUB JORHAT -- 785001 Advocate for the petitioner(s): Mr. AK Sahewalla Advocate for the respondent(s): B E F O R E Page No.# 3/4 HON’BLE MR. JUSTICE DEVASHIS BARUAH ORDER 15.05.2026 Heard Mr. AK Sahewalla, the learned counsel appearing on behalf of the petitioner. I have also heard Mr. AK Dutta, the learned CGC who appears on behalf of the respondent Nos.1 to 6. 2. The present writ petition has been filed challenging the order dated 24.03.2026 passed by the Regional Provident Fund Commissioner-II (PD) i.e. the respondent No.4 whereby in exercise of the powers under Section 7Q read with Section 14 B of the Employees Provident Fund and Misc. Provisions Act, 1952 (for short, ‘the Act of 1952’), the petitioner has been directed to pay to the Establishment an amount of Rs.2,27,076/- under Section 14B and Rs.1,14,717/- under Section 7Q within 15 days of the receipt of the said order. It was further mentioned in the said order that in the event of failure of remittance of the above dues within 15 days coercive recovery actions as provided under Section 8B to 8G of the Act of 1952 shall be initiated without further notice. 3. This Court duly takes note of Section 7 (I) of the Act of 1952 whereby there is an alternative and efficacious remedy available before the Industrial Tribunal constituted by the Central Government under Sub-Section (1) of Section 7A of the Industrial Dispute Act, 1947. 4. Taking into account that there is an alternative and efficacious remedy available, this Court does not find the present case to be fit case to be entertained. 6. Accordingly, the writ petition stands dismissed. Page No.# 4/4 7. The dismissal of the instant writ petition, however, shall not preclude and or prejudice the petitioner to approach the learned Industrial Tribunal, if so advised. JUDGE Comparing Assistant