Statutory appeal protection under EPF Act bars recovery while the appeal period remains open.

Recovery proceedings on an assessment order under Section 7A of the EPF Act should not be initiated while the statutory appellate period is still running, because doing so would undermine the efficacy of the appeal remedy. The text notes that the Act provides a prescribed time to file an appeal and a further period for delay on sufficient cause, so recovery action is held in abeyance until that remedy has had a fair opportunity to be exercised. Accordingly, recovery was interdicted for sixty days from receipt of the order, leaving the party free to file the statutory appeal and seek appropriate relief from the appellate authority.

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Issues: Whether recovery proceedings pursuant to an order of assessment under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 could be pursued during the subsistence of the statutory appellate period.

Analysis: The assessment order was made under Section 7A of the EPF Act, and the Act provides a statutory appeal with a prescribed period for filing and an extended period on showing delay. Since that appellate remedy had not yet run its course, recovery could not be initiated in the meantime. Protection was therefore warranted to preserve the efficacy of the appeal remedy.

Conclusion: Recovery proceedings pursuant to the assessment order were interdicted for sixty days from the date of receipt of the order, with liberty to pursue the statutory appeal and obtain appropriate relief from the appellate authority.

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