WP/13035/2026 of M/S.UPSHOT UTILITY SERVICES Vs THE RECOVERY OFFICER
W.P.No.13035 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.04.2026
CORAM
THE HONOURABLE MR.JUSTICE M.DHANDAPANI
W.P.No.13035 of 2026
And
W.M.P.No.14278 of 2026
M/s.Upshot Utility Services
Shri Padmanapan Madhusudhanan,
No.3/9, NH-2, Pavendar Salai,
MM Nagar,
Chengalpet District – 603 209. ... Petitioner
Vs.
1 The Recovery Officer,
Employees Provident Fund Organization
Regional Office, Chennai South,
37, Royapettah High Road,
Chennai – 600 014.
2 The Branch Manager,
Axis Bank,
No.2, Medavakkam High Road,
Madipakkam,
Chennai – 600 091.
3 The Branch Manager,
Punjab National Bank,
CLC Works Road,
Chromepet,
Chennai – 600 044 and
No.68, Sivan Garden,
Hig-NH 1, Anna Salai,
Maraimalainagar – 603 209.
1/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
4 The Branch Manager,
Central Bank of India,
M.M.D.A. Office Building,
Maraimalainagar,
Post Kattankulathur,
Chennai – 603 209.
5 The Branch Manager,
Canara Bank,
Plot No.HIG 14, NH-1, M.G.R.Road,
Maraimalai Nagar,
Chennai – 603 209.
6 The Branch Manager,
HDFC Bank,
HIG 80, Pavendar Salai, NH 1,
Maraimalai Nagar,
Chengalpattu Kancheepuram,
Tamil Nadu – 603 209.
7 The Branch Manager,
ICICI Bank Ltd.,
Maraimalainagar Branch, NH2, 3,
Singaravelan Street,
Tamil Nadu – 603 209.
8 The Branch Manager,
Indian Bank,
Maraimalainagar Branch,
28a, NH-I Maraimalai Nagar,
Kancheepuram – 603 209.
9 The Branch Manager,
Syndicate Bank,
Plot No. Hig 14, NH-1, MGR Road,
Maraimalainagar,
Kancheepuram – 603 209.
2/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
10 The Sub - Registrar
Walajabad SRO,
Near Taluk Office,
Sriperumbudur Road,
Walajabad,
Kancheepuram District – 631 605.
11 The Sub - Registrar
Chengalpet Joint – II SRO,
Chengalpet Taluk,
Chengalpet District. ... Respondents
Prayer:
Petition filed under Article 226 of the Constitution of Ind ia to
issue a Writ of Mandamus directing the first respondent to revoke the
order of attachment dated 25.11.2025 and the notice sent to 2 nd to
11th respondent on various dates and permit the petitioner to pay the
amount of Rs.2,82,96,972/- in 72 monthly installments in terms of the
petitioner’s letter dated 18.01.2026.
For Petitioner : Mr.Raveendran
Senior Counsel
for M/s.M.Arumugham
For Respondents : Mr.M.S.Viswanathan for R1
Mr.R.Sreedhar for R2, R8
Mr.B.Viveka Vanan for R5
Mr.C.Mohan and
Ms.A.Rexy Josephine Mary for R6, R7
for M/s.King and Partridge
Mr.M.Rajendiran for R10, R11
Additional Government Pleader
R3, R4, R9 – No Appearance
3/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
O R D E R
The petitioner has filed this writ petition seeking issuance of
Writ of Mandamus directing the first respondent to rev oke the order of
attachment dated 25.11.2025 and the notice sent to respondents 2 to
11 on various dates and permit the petitioner to pay t he amount of
Rs.2,82,96,972/- in 72 monthly installments in terms of t he
petitioner’s letter dated 18.01.2026.
2.The learned Senior Counsel appearing for the petitioner
submitted that due to huge financial crises, the petiti oner could not
make the EPF contribution and for non payment of EPF con tribution,
the EPF Authority passed order under Section 7A of the Employees’
Provident Funds and Miscellaneous Provisions Act, 1952 [her einafter
referred to as ‘Act’] and since the said amount was n ot paid, the EPF
Authority passed order under Sections 14B and 7Q of t he Act and
passed the impugned attachment order.
3.The learned Senior Counsel appearing for the petitioner
further submitted that the impugned order specify that an amount of
Rs.2,82,96,972/- is to be recovered from the petition er and further
4/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
submitted that this Court may, without going into the me rits of the
case, permit the petitioner to remit the entire amount o f
Rs.2,82,96,972/- in 30 equal monthly installments and f urther prayed
that this Court may direct the respondents to revoke/ release the Bank
guarantee after payment of the first installment, so as to enable the
petitioner to run his business for remitting the other installments.
4.The learned counsel appearing for the first respondent
vehemently contented that no amount was paid by the p etitioner,
thereby, the property of the petitioner was attached and further
submitted that as against the order passed under Sect ions 7A, 14B
and 7Q of the Act, there is effective appeal remedy available to the
petitioner and without exhausting the same, the petition er filing writ
petition before this Court is not sustainable one. The learned counsel
further submitted that this Court, in the event of permitting the
petitioner to remit the amount in installments, may restrict the
installments to 25 installments.
5.Considering the limited relief now sought for by the learned
counsel appearing for the petitioner, this Court, witho ut going into the
merits of the case, permits the petitioner to remit the amount of
5/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
Rs.2,82,96,972/- in 30 equal monthly installments, comm encing from
7th May, 2026 and shall pay the installments on or before 7th of every
succeeding English Calendar month. After the petitioner remits the
first installment, the respondents are directed to revo ke/ release the
Bank guarantee, so as to enable the petitioner to run his business for
remitting the other installments. However, the impugned attachment
order will continue till the petitioner remit the final/ last installment.
6.The writ petition is disposed of. No costs. Conseque ntly,
the connected miscellaneous petition is closed.
17.04.2026
pri
Index: Yes/ No
Speaking Order: Yes/ No
NCC: Yes/ No
To
1 The Recovery Officer,
Employees Provident Fund Organization
Regional Office, Chennai South,
37, Royapettah High Road,
Chennai – 600 014.
2 The Branch Manager,
Axis Bank,
No.2, Medavakkam High Road,
Madipakkam,
Chennai – 600 091.
6/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
3 The Branch Manager,
Punjab National Bank,
CLC Works Road,
Chromepet,
Chennai – 600 044 and
No.68, Sivan Garden,
Hig-NH 1, Anna Salai,
Maraimalainagar – 603 209.
4 The Branch Manager,
Central Bank of India,
M.M.D.A. Office Building,
Maraimalainagar,
Post Kattankulathur,
Chennai – 603 209.
5 The Branch Manager,
Canara Bank,
Plot No.HIG 14, NH-1, M.G.R.Road,
Maraimalai Nagar,
Chennai – 603 209.
6 The Branch Manager,
HDFC Bank,
HIG 80, Pavendar Salai, NH 1,
Maraimalai Nagar,
Chengalpattu Kancheepuram,
Tamil Nadu – 603 209.
7 The Branch Manager,
ICICI Bank Ltd.,
Maraimalainagar Branch, NH2, 3,
Singaravelan Street,
Tamil Nadu – 603 209.
8 The Branch Manager,
Indian Bank,
Maraimalainagar Branch,
28a, NH-I Maraimalai Nagar,
Kancheepuram – 603 209.
7/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
9 The Branch Manager,
Syndicate Bank,
Plot No. Hig 14, NH-1, MGR Road,
Maraimalainagar,
Kancheepuram – 603 209.
10 The Sub - Registrar
Walajabad SRO,
Near Taluk Office,
Sriperumbudur Road,
Walajabad,
Kancheepuram District – 631 605.
11 The Sub - Registrar
Chengalpet Joint – II SRO,
Chengalpet Taluk,
Chengalpet District.
8/9
https://www.mhc.tn.gov.in/judis
W.P.No.13035 of 2026
M.DHANDAPANI,J.
pri
W.P.No.13035 of 2026
And
W.M.P.No.14278 of 2026
17.04.2026
9/9
https://www.mhc.tn.gov.in/judis