(1.) EXT. P4 order of the Appellate Tribunal under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, hereinafter referred to as the "act" dismissing an application to condone the delay in filing a statutory appeal challenging an order under Section 14b of the Act levying damages, is under challenge.
(2.) EXT. Pl order, levying damages, issued on 28-2-2003, was served on the appellant on 7-4-2003 and the appellant despatched an appeal on 4-8-2003, that is, a day before 5-8-2003, the date on which 120 days would expire from 7-4-2003, the date on which Ext. Pl order was communicated to the petitioner. By the impugned Ext. P4 order, the Tribunal has held that the delay in this case is beyond 60 days, which cannot be condoned in view of the proviso to Sub-rule (2) of Rule 7 of the Employees' Provident Funds Appellate Tribunal (Procedure) Rules, 1997, for short, hereinafter, the "rules".
(3.) RULES 7 (2) and 4 (1) of the Rules are relevant in the context. Rule 7 (2) of the Rules reads as follows: Any person aggrieved by a notification issued by the Central Government or an order passed by the Central Government or any other authority under the Act, may within 60 days from the date of issue of the notification/order, prefer an appeal to the Tribunal. Provided that the Tribunal may, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the prescribed period, extend the said period by a further period of 60 days. Rule 4 (1) of the Rules reads as follows: