SATYAM ENTERPRISES Vs. ASSTT. PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) THESE three petitions involve similar set of facts and are being disposed of by this common judgment.

(2.) EACH of the Petitioners addressed a letter dated 26th November 2001 to the Deputy Collector of Mumbai, Entertainment Duty Division stating, inter alia, that film exhibition has been suspended in the respective cinema halls from 12th November 2001. A similar intimation was sent to the cinema tax authority of the Brihan Mumbai Mahanagarpalika ('BMC'). The Assistant Engineer (Water Works) of the BMC was likewise informed by the owner of the buildings Manish Estates Pvt. Ltd. The Petitioner received a letter dated 10th January 2002 from the Bombay Electricity Supply and Transport ('BEST') stating that the Petitioners had failed to pay arrears of electricity bills and that as a reason thereof the electricity has been disconnected and the meter would be removed. The Petitioner addressed a letter dated 27th February 2002 to the Assistant Assessor and Collector of the BMC placing the above facts on record and requesting that they be treated as closed down for the purposes of determination of rateable value of the properties.

(3.) ON 30th March 2002, each of the Petitioners received a communication dated 18th March 2002 from the office of the Assistant Provident Fund Commissioner ('APFC') Mumbai, the Respondent herein, fixing the date of hearing as 30th March 2002. In response thereto, the Petitioners on 2nd April 2002 informed the Respondent that they had stopped the operation of the cinema theatres since 12th November 2001. The Petitioners were asked by the APFC to produce the relevant records. The Petitioners kept seeking time stating that there was no staff and also in the absence of any electricity it was difficult to gather the records and produce them before the Respondent. The Petitioners sought time by letters dated 27th May, 12th June and 5th August 2002.