# In the matter of Regional Provident Fund Commissioner, EPFO Regional Office Jamshedpur vs. Mamta Binani, RP & Ors.

> NCLAT judgment dated 2024-03-13. Citation: TCN-2024-NCLAT-00582. The Regional Provident Fund Commissioner, EPFO Regional Office, Jamshedpur, filed an appeal…

- **Court:** NCLAT
- **Order date:** 13 Mar 2024
- **Citation:** TCN-2024-NCLAT-00582
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/regional-provident-fund-commissioner-epfo-regional-office-jamshedpur-vs-mamta-bi-94b42fd0

## Summary

### Background

The Regional Provident Fund Commissioner, EPFO Regional Office, Jamshedpur, filed an appeal challenging the order dated 11.05.2021 passed by the Adjudicating Authority (National Company Law Tribunal), Kolkata Bench, Kolkata in IA(IB) No. 1332/KB/2020, which approved the Resolution Plan. The CIRP was initiated against R.D. Rubber Reclaim Limited on 25.10.2019. The appellant submitted claims under Sections 7A, 7Q, and 14B of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952. The Resolution Professional admitted the entire amount claimed. The Resolution Plan was approved by the Committee of Creditors (CoC) with 100% vote share on 06.11.2020. The Adjudicating Authority approved the Resolution Plan on 11.05.2021, proposing payment of the amount claimed

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## Facts

The Corporate Insolvency Resolution Process (CIRP) against ‘R.D. Rubber Reclaim Limited' commenced on 25.10.2019. A public announcement was made on 02.11.2019. The Regional P.F. Commissioner submitted a claim on 28.08.2020 for Rs.1,02,84,785/- under Section 7A, Rs.75,62,576/- under Section 7Q, and Rs.1,05,63,927/- under Section 14B of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952. The Resolution Professional admitted the entire amount claimed. The Resolution Plan was approved by the Committee of Creditors (CoC) with 100% vote share on 06.11.2020. The Adjudicating Authority approved the Resolution Plan on 11.05.2021, proposing payment of Rs.1,02,84,785/- under Section 7A but no payment for amounts claimed under Sections 7Q and 14B. The

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## Issues and analysis

### Issue 1: Whether the amounts claimed by the Regional Provident Fund Commissioner under Sections 7Q and 14B …

**Ratio:** The amounts claimed under Sections 7Q and 14B are part of the provident fund dues and

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**Reasoning:** The Tribunal relied on the judgment of the Supreme Court in “Maharashtra State

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**Interpretation:** Sections 7Q and 14B of the Employees' Provident Funds & Miscellaneous

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**Application:** The Tribunal applied the ratio to the present case, stating that the amounts

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## Parties

- **Judges:** Ashok Bh…; Barun M…
- **Appellants:** Regional Provident…
- **Respondents:** R.D. Rubber…; Mamta B…
- **Advocates:** B.B. Pr…; Kishore Kumar…; +7 more

## Timeline

- **2019-10-25 — CIRP Commen…**: Corporate Insolvency Resolution Process (CIRP) commenced against ‘R.D. Rubber Reclaim…
- **2019-11-02 — Public Annou…**: Public announcement was…

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