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2014 (3) TMI 1196 - KERALA HIGH COURTValidity of assessment order - initiation of recovery proceedings - petitioner's only apprehension is that recovery proceedings will be initiated as per the order since the petitioner has been directed to pay the amounts determined as per the order within seven days of the order - HELD THAT:- The order is dated 17.2.2014 and has been despatched on 20.2.2014 which has been received by the petitioner on 26.2.2014 - As per the provisions of the EPF Act, an appeal is provided which remedy has to be availed of within sixty days or if delay occurs, within another sixty days. In the circumstances of an appeal having been provided for against Ext.P4 order under the EPF Act and the period having not yet expired, the petitioner definitely cannot be proceeded against in the intervening period. In such circumstances, there shall be an interdiction in proceeding with recovery proceedings under Ext.P4 order for a period of sixty days from 26.2.2014. The petitioner, if so advised, can approach the appropriate authority and then, the recovery shall be subject to final order or interim order to be passed by the concerned authority. Petition disposed off.
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