MR B K NARASIMHAMURTHY vs THE REGIONAL PROVIDENT FUND COMMISISONER

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022







IN THE HIGH COURT OF KARNATAKA AT BENGALURU

TH
DATED THIS THE 28 DAY OF OCTOBER, 2026

BEFORE

THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD

WRIT PETITION NO. 2384 OF 2022 (L-PF)

C/W

WRIT PETITION NO. 8774 OF 2022 (L-PF)



IN WP NO. 2384/2022

BETWEEN:

MR B K NARASIMHAMURTHY
S/O B K SHIVASHANKAR SHASTRY
AGED ABOUT 54 YEARS
FORMER DIRECTOR
YASH BROADCASTING INDUSTRIES PVT LTD
SF-4 ‘EVEREST ENCLAVE’
RAJARAJESHWARI NAGAR
BANGALORE-560 098.
…PETITIONER
(BY SRI.NIHAL NAIDU, ADVOCATE FOR
SRI. VIJAY KUMAR L ., ADVOCATE)







AND:

1. THE REGIONAL PROVIDENT FUND COMMISSIONER
EPFO SUB REGIONAL OFFICE
BOMMASANDRA, ANNAPURNESHWARI COMPLEX
TH
SURVEY NO.37/1, 6 MAIN SINGASANDRA
HOSUR MAIN ROAD, BANGALORE-560 068.

Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022


2. M/S YASH BROADCASTING INDUSTRIES PVT. LTD
SF-4 ‘EVEREST ENCLAVE’
RAJARAJESHWARI NAGAR
BANGALORE-560 098
BY AUTHORISED REPRESENTATIVE.

3. THE ENFORCEMENT OFFICER
EPFO SUB REGIONAL OFFICE
BOMMASANDRA
ANNAPURNESHWARI COMPLEX
TH
SURVEY NO.37/1,, 6 MAIN
SINGASANDRA, HOSUR MAIN ROAD
BANGALORE-560 068.

4. THE REGISTRAR OF COMPANIES
NIZAM PALACE 2ND MSO BUILDING
ND
2 FLOOR, 234/4, A J C B ROAD
KOLKATA, WEST BENGAL -700 020
…RESPONDENTS
(BY SMT. NALINI VENKATESH, ADVOCATE FOR R1 & R3:
NOTICE TO R2 IS DISPENSED WITH V/O DATED: 13.06.2024
R4 IS SERVED AND UNREPRESENTED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH NOTICE BEARING NO: KN/PF/RO/KOR(RECOVERY)/C2/
60231/2021-22/18 DATED: 14.12.2021 VIDE (ANNEXURE-D)
AND ETC.

IN WP NO. 8774/2022
BETWEEN:
MR. SANJEEV V BETAGERI
S/O VIJAY RAO
AGED ABOUT 53 YEARS
FORMER DIRECTOR
YASH BROADCASTING INDUSTRIES PVT LTD
SF-4 EVEREST ENCLAVE
RAJARAJESHWAR NAGAR
Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022


BANGALORE -560 098
R/AT AMRUTH NILAYA
VEERAN GOWDA COLONY
BACKSIDE BELLARY CLUB
BELLARY -583 103
...PETITIONER
(BY SRI. NIHAL NAIDU, ADVOCATE FOR
SRI. VIJAY KUMAR L., ADVOCATE)
AND:
1. THE REGIONAL PROVIDENT FUND COMMISSIONER
EPFO SUB REGIONAL OFFICE
BOMMASANDRA, ANNAPURNESHWARI COMPLEX
SURVEY NO.37/1, 6TH MAIN
SINGASANDRA, HOSUR MAIN ROAD
BANGALORE -560 068.

2. M/S YASH BROADCASTING INDUSTRIES PVT LTD
SF-4 EVEREST ENCLAVE
RAJARAJESHWARI NAGAR
BANGALORE -560 098
REP. BY ITS MANAGING DIRECTOR.

3. THE ENFORCEMENT OFFICER
EPFO SUB REGIONAL OFFICE
BOMMASANDRA
ANNAPURNESHWARI COMPLEX
SURVEY NO.37/1, 6TH MAIN
SINGASANDRA, HOSUR MAIN ROAD
BANGALORE -560 068.

4. THE REGISTRAR OF COMPANIES
ND
NIZAM PALACE 2 MSO BUILDING
ND
2 FLOOR, 234/4, A J C B ROAD
KOLKATA, WEST BENGAL -700 020.
REP. BY ITS REGISTRAR.
...RESPONDENTS
(BY SMT. NALINI VENKATESH., ADVOCATE FOR R1 & R3:
SMT. ANUPAMA HEGDE, ADVOCATE FOR R4:
Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022


SERVICE OF NOTICE TO R2 IS DISPENSED WITH
V/O DATED: 06.06.2023)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH
NOTICE BEARING NO:KN/PF/RO/KOR(RECOVERY)/C2/60231
/2021-22-251 DTD 21.03.2022 ANNEXURE-D AND ETC.
THESE PETITIONS, COMING ON FOR PRELIMINARY
HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE
THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD

ORAL ORDER
These writ petitions are filed under Articles 226 and
227 of the Constitution of India, challenging the orders
dated 14.12.2021 and 21.03.2022, respectively, passed by
the first respondent under Section 8B(1)(b) of the
Employees’ Provident Funds and Miscellaneous Provisions
Act, 1952 (for short, ‘the Act’), vide respective
Annexures-D.
2. The brief facts of the case are that the petitioners
are the Directors of respondent No.2-Company. The first
respondent, by order dated 26.07.2016, passed under
Section 14B of the Act, as per Annexure-A, determined the
Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022


provident fund dues at Rs.21,22,850/-. Since the said
amount was not paid, the first respondent invoked the
provisions of Section 8B of the Act and issued the
impugned orders. Being aggrieved by the same, the
petitioners are before this Court.
3. Learned counsel for the petitioner contended that
the authority while passing the impugned order under
Section 8B(1)(b) of the Act, they have failed to follow the
procedure prescribed under Section 8G of the Act and Rule
73 of Part V of the Second Schedule to the Income-tax
Act, 1961. Therefore, the impugned orders are contrary to
the provisions of law and are without jurisdiction. In
support of his contention, learned counsel relied upon the
order passed by this Court in W.P.No.10079/2016,
disposed of on 26.03.2021.
4. Per contra, learned counsel appearing for the
respondents submitted that the impugned orders at
Annexures-D are not orders of arrest but are merely show-
Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022


cause notices issued to the petitioners. It was further
submitted that final orders would be passed only after
following the procedure prescribed under Rule 8B read
with Section 8G of the Act. Therefore, the writ petitions
are premature and are liable to be dismissed.
5. Learned counsel appearing for respondent No.4
submitted that respondent No.4 is only a formal party to
the proceedings.
6. Heard the learned counsel appearing for the
parties and perused the writ petition papers.
7. It is not in dispute that the petitioners are the
Directors of respondent No.2-Company. It is also not in
dispute that the first respondent-Authority passed an
order under Section 14B of the Act determining the
provident fund dues at Rs.21,22,850/-. Since the said
amount was not paid, the first respondent, by exercising
the powers conferred under Section 8B(1)(b) of the Act,
issued the impugned orders.
Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022


8. The only apprehension of the petitioners is that
the impugned orders have been issued without following
the procedure prescribed under Section 8B(1)(b) of the
Act, read with Section 8G of the Act and Rule 73 of Part V
of the Second Schedule to the Income-tax Act, 1961.
9. Learned counsel appearing for the respondents
has categorically submitted that the impugned orders at
Annexure-D are only show-cause notices calling upon the
petitioners to appear before the competent authority. It is
further submitted that, upon their appearance, the
authority will consider the case of the parties after
affording them an opportunity of being heard and following
the procedure prescribed by law. Only thereafter will a
final order be passed. It is also made clear that, as on the
present date, no order of arrest has been passed against
the petitioners.
Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA

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HC-KAR
NC: 2026:KHC:59917
WP No. 2384 of 2022
C/W WP No. 8774 of 2022


CNR: KAHC010049652022


10. In view of the above, this Court is of the
considered opinion that the writ petitions are premature
and are accordingly liable to be disposed of.
11. Accordingly, the writ petitions stand disposed of
with a direction to the first respondent-Authority to pass
final orders only after affording an opportunity of hearing
to the petitioners and following the procedure prescribed
by law.
12. The petitioners are directed to appear before
respondent No.1-Authority on 14.12.2026. They are at
liberty to file their objections on the said date.
In view of the disposal of the main writ petitions, all
pending applications, if any, do not survive for
consideration.
Digitally Signed by NARENDRA PRASAD
HAREKOPPA THIMMANNA GOWDA
(H.T. NARENDRA PRASAD)
JUDGE

CM
LIST NO.: 1 SL NO.: 20