Full Text
JUDGMENT
M/S. REDSON TEA LTD. ..... Petitioner Represented by: Mr.S.P.Arora, Adv.
Represented by: Mr.R.C.Chawla and Mr.D.Rajeshwar Rao, Advs.
C.M.No.20003/2014 (Exemption)
Exemptions allowed, subject to all just exceptions.
The application stands disposed of.
1. The petitioner has been assessed under Section 14B and 7Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The petitioner has filed an appeal against the impugned order dated 10.11.2014, however, there is no Tribunal in existence to hear the appeal or even to decide the stay application. A demand of Rs.6,45,854/- has been raised under Section 14B of the Act for the period August, 2000 to February, 2013 and demand of Rs.2,99,318/- has been raised under Section 7Q of the Act, 2014:DHC:6854 W.P.(C) No.8691/2014 for the period noted above.
2. Until the appeal is taken up by the Tribunal, no coercive steps shall be taken to enforce the demand.
3. In view of the above the petition is allowed.
5. Dasti. C.M.No.20002/2014 (stay) With the disposal of the instant petition, the stay application has become infructuous and disposed of as such.
SURESH KAIT (JUDGE) DECEMBER 09, 2014 mr