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TMI Blog2023 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... te Debtor to prepare a Contribution Card which would deal all the payments made by the Corporate Debtor against the monthly PF dues payable by the Corporate Debtor and the shortcomings in the remittance of the said dues would be automatically reflected in the Establishment Ledger. The contention of the Learned Counsel appearing for the Liquidator that an Assessment Order is an essential prerequisite for realising the amounts, is untenable in the light of the aforenoted discussion. This Tribunal is of the considered view that the ratio of the NCLAT, Principal Bench in the matter of JET AIRCRAFT MAINTENANCE ENGINEERS WELFARE ASSOCIATION VERSUS ASHISH CHHAWCHHARIA RESOLUTION PROFESSIONAL OF JET AIRWAYS (INDIA) LTD. ORS; ASSOCIATION OF AG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Corporate Debtor / M/s Abra Motors Private Limited was admitted into CIRP, vide Order dated 08/05/2020 and subsequently in IA/1228/IB/2020, the Liquidation of the Corporate Debtor was ordered, vide Order dated 16/04/2021. It is submitted by the Learned Counsel for the Appellant that a Claim was filed by the Appellant in Form B on 12/04/2021 for admission of the Claim of Rs. 26,16,268/-. The Liquidator had suggested that a fresh Claim was required to be submitted in Form C and the Claim was also acknowledged vide email dated 22/06/2021. The Liquidator had sent emails dated 26/06/2021 and 07/07/2021 to substantiate the Claims and the Appellant had sent a letter dated 16/07/2021 clarifying that there was a short remittance against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance by the Establishment, the Corporate Debtor declared in the monthly returns submitted, there is no requirement for any Assessment or Inquiry Order under Section 7A or any other provision of the EPF MP Act. 1952 to be conducted as the dues are already admitted by the Employer. 6. It is seen from the record that the Appellant had submitted the entire Establishment Ledger from the period 2008-09 till 2018-19 which records the short remittance with the corresponding balance based on the payment received from the Corporate Debtor towards PF Contribution and the part of the dues which correspondingly accumulated till 2018-19. For better understanding of the case, Para 35 of the Employees Provident Fund Scheme 1952 is detailed as here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst time during the preceding month together with the declarations in Form 2 furnished by such qualifying employees, and (b) [in such form as the Commissioner may specify], of the employees leaving service of the employer during the preceding month: Provided that if there is no employee qualifying to become a member of the Fund for the first time or there is no employee leaving service of the employer during the preceding month, the employer shall send a NIL return. (c) Provided further that a copy of the forms as mentioned in clauses (a) (b) above shall be provided by the employer to concerned employees immediately after joining the service or at the time of leaving the service, as the case may be. (3) [Omitted] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the aforesaid purposes may conduct such inquiry as he may deem necessary]; . . .. 1. Inquiries u/s 7A shall not be initiated for any purpose extraneous to the statutory mandate of Section 7A i.e. dispute of the applicability or determination of dues. Therefore grounds such as non-submission of returns, non-production of records, non-cooperation in inspections etc are not reasons within the sweep of Section 7A and do not, therefore, constitute a sufficient basis for initiating proceedings under Section 7A. 9. It is seen from the record that the Corporate Debtor has declared the Contribution amount in the monthly returns, but while remitting the amounts admittedly he has permitted amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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