(1.) This petition is filed assailing the order dtd. 4/11/2022 passed under Sec. 7Q of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, (hereinafter referred to as "the Act of 1952"). Admittedly, the order is passed on account of delayed payment of provident fund contribution by the petitioner. There is no dispute over the fact that there is delay on the part of the petitioner to make the provident fund contribution.
(2.) Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents.
(3.) The learned counsel appearing for the petitioner would submit that, the delay is not intentional and it is on account of unavoidable circumstances. He would refer to the COVID-19 pandemic situation and also the delayed payment by Bharath Sanchar Nigam Limited (BSNL) - 2nd respondent, which delayed the payment to the petitioner, who provided services to the BSNL.