(1.) THE petitioner is a society registered under the provisions of the Kerala Co-operative Societies Act. This writ petition has been filed on being aggrieved by the action on the part of the assessing authority under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (for short `the Act') in taking coercive steps for implementation of Ext.P1 order prior to the expiry of the period prescribed for filing an appeal against the same. When this matter came up for admission on 7.12.2010 this Court passed an interim order requiring the respondent to maintain the status quo.
(2.) ALONG with a memo the petitioner has now produced a copy of the appeal preferred before the Employees' Provident Fund Appellate Tribunal against Ext.P1. Since the petitioner has already availed the statutory remedy of appeal to redress the grievance against Ext.P1, I am of the view that the petitioner has to pursue the same. However, the apprehension of the petitioner is that before the Appellate Authority passes any orders on the interim application submitted along with Ext.P3 appeal, the respondent may proceed with the steps taken in terms of Ext.P2 to implement Ext.P1.