Case Note & Summary
The petitioners, M/s. Sincro Hotels Pvt. Ltd. and its Director Shri Kashyap Shinkre, challenged an order dated 30th December, 2004 passed by the Assistant Provident Fund Commissioner (respondent no.2) dismissing their review application under Section 7B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 read with paragraph 79A of the Employees' Provident Fund Scheme, 1952. The review application was filed on 11th October, 2004, seeking review of an earlier order dated 27th August, 2004. The respondent dismissed the review application as time-barred, holding that it was filed beyond the prescribed period of 45 days. The petitioners contended that the last date for filing review was 11th October, 2004, which was a holiday, and therefore the application filed on that day was within time. The court examined the limitation period and noted that the order under review was passed on 27th August, 2004, and the last day for filing review was 11th October, 2004. The court observed that if the last day falls on a holiday, the application filed on the next working day is within time. Since the review application was filed on 11th October, 2004, which was the last day, it was within limitation. The court set aside the impugned order and directed the respondent to consider the review application on merits. The petition was allowed with no order as to costs.
Headnote
A) Limitation - Review Application - Section 7B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 read with paragraph 79A of Employees' Provident Fund Scheme, 1952 - The petitioners filed a review application on 11th October, 2004, which was the last day of limitation for reviewing an order dated 27th August, 2004. The respondent dismissed the review as time-barred. The court held that if the last day for filing review falls on a holiday, the application filed on the next working day is within time. The court directed the respondent to consider the review application on merits. (Paras 2-4)
Issue of Consideration
Whether the review application filed by the petitioners under Section 7B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, read with paragraph 79A of the Employees' Provident Fund Scheme, 1952, was within the period of limitation, considering that the last day for filing review (11th October, 2004) was a holiday?
Final Decision
The court allowed the writ petition, set aside the order dated 30th December, 2004, and directed the respondent no.2 to consider the review application on merits in accordance with law. No order as to costs.
Law Points
- Review application under Section 7B of Employees' Provident Funds and Miscellaneous Provisions Act
- 1952
- read with paragraph 79A of the Employees' Provident Fund Scheme
- must be filed within 45 days from the date of order
- if the last day for filing review falls on a holiday
- the application filed on the next working day is within time
- the authority must consider the review application on merits and not dismiss it as time-barred without considering the holiday.
