Provident fund
sachin agarwal
(Querist) 25 October 2015
This query is : Resolved
whether the provident fund appeal can be filed after 120 days from the date of order passed by the commissioner and that at this stage appellate authority is empowered to condone the delay ? give relevant judgments if any.
R.K Nanda
(Expert) 25 October 2015
citations not supplied.
Kumar Doab
(Expert) 25 October 2015
No. Appellate authority is not empowered in matter posted by you.
The RPFC or Appellate authority can not puncture holes in explanation/provisions in the Act.
The Act is for weaker section.
However the litigant might have faced genuine difficulty for sufficient reasons and might have not been able to file appeal in 60 days and can seek another period of 60days.
Appellate authority can not condone delay beyond 120days from date of order.
Usually the courts observe that:
'Proviso - Appeal - Limitation - Appeal filed beyond prescribed period of 120 days - Delay cannot be condoned - Section 5 of Limitation Act, not applicable. Therefore, once limitation is prescribed by the statutory provision and appeal is not filed within that time limit, then petitioner is not entitled to challenge the said order before this Court. When alternative effective statutory remedy of appeal is available and petitioner fails to avail the said remedy, then direct petition under Article 226/227 of the Constitution of India cannot be entertained and maintainable". '
K.S.Srinivas
(Expert) 25 October 2015
There is no provision in the EPF Act 1952 for preferring appeal beyond 120 days from the date of order passed by the commissioner. The Tribunal does not have any power to condone the delay in preferring the appeal.
The relevant section of EPF Act quoted hereunder:-
Section 7(2):- (2) Any person aggrieved by a notification issued by the Central Government or an order passed by the Central Government or any other authority under the Act, may within 60 days from the date of issue of the notification/order, prefer an appeal to the Tribunal.
Provided that the Tribunal may if it is satisfied that the appellant was prevented by sufficient cause from referring the appeal within the prescribed period, extend the said period by a further period of 60 days.
Even section-5 of the Limitation Act is not applicable to condone the delay. (Assistant Regional Provident Fund Commissioner, Meerut Vs. Employees' Provident Fund Appellate Tribunal and Ors., 2005 (VII) AD (Delhi) 155. )
