OM INVESTMENT CORPORATION Vs. ASSISTANCE PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT FUND ORGANISATION

JUDGEMENT

(1.) PETITIONER has sought for quashing the order dated 26-9-2005 Annexure-B passed by the Employees Provident fund Appellate Tribunal and also the order dated 30-3-2001-Annexure-A passed by the respondent-EPF Commissioner and to direct the respondent to refund the amount deposited by the petitioner in pursuance of the impugned order dated 30-3-2001.

(2.) PETITIONER is a partnership firm carrying on the business in household electrical goods in Bangalore. The respondent initiated proceedings under S. 7a of the EPF Act against the petitioner to determine its liability and assess the contribution payable under the Act. By order dated 30-3-2001, respondent held that petitioner is covered under the EPF Act and assessed the contribution payable by the petitioner at Rs. 9,48,130/ -. Petitioner challenged the said order before the EPF Tribunal. The Appellate Tribunal by order dated 26-9-2005, dismissed the appeal filed. Hence, this petition.

(3.) HEARD the counsel representing the parties.