NAVEEN VIDYA BHARTI PUBLIC HIGHER SECONDARY SCHOOL Vs. ASSISTANT PROVIDENT FUND COMMISSIONER & ASSESSING OFFICER

JUDGEMENT

(1.) The present LPA arises out of a judgment dtd. 22/7/2019 passed by the learned Single Judge in W.P.(C.) No. 11075/2016 titled M/S Naveen Vidya Bharti Public Higher Secondary School Thr Its Director Vs. The Assistant Provident Fund Commissioner, Bhopal, by which the learned Single Judge has upheld the order passed by the Employees Provident Fund Appellant Tribunal (the 'EPFAT') dtd. 22/11/2013 (the 'Writ Petition").

(2.) The facts of the case reveal that M/s Naveen Vidya Bharti Public Higher Secondary School, bearing Code No. MP/21897 (the 'Appellant Establishment') was not complying with the statutory provisions as contained under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (the 'Act").

(3.) The Appellant Establishment was subjected to the rigors of the Act from 1/1/2010. Subsequently, proceedings were carried out under Sec. 7A of the Act and the Enforcement Officer (as defined under the Act) (the 'EO') appointed under Sec. 13(1) of the Act submitted his inspection report on 9/9/2011 in relation to compliance under the Act qua the Appellant Establishment (the "Report").