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    <title>2014 (3) TMI 1196 - KERALA HIGH COURT</title>
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    <description>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.</description>
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    <pubDate>Tue, 04 Mar 2014 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 1196 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=301631</link>
      <description>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.</description>
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