ASHAPURA CONSTRUCTION Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) HEARD learned advocate Shri PS Gogia for the petitioner. Rule. Shri Niral Mehta, learned advocate waives service of notice of rule for respondents. Rule is fixed forthwith at the request of learned advocates for the parties.

(2.) THE petitioner - employer has approached this Court challenging the order passed by the Assessing Authority, i.e. Asstt. P.F. Commissioner of 27/3/2009, and Presiding Officer, Appellate Tribunal, New Delhi in in Employees' Provident Fund Appellate Tribunal, being ATA No. 199 (5)2009, on the ground that the assessment is palpably erroneous and hence bad and ought not to have been confirmed by the appellate authority.

(3.) LEARNED advocate for the respondents contended that the decision of the Apex Court relied upon by the appellate authority makes it clear that in what way the payment for assigning work for material and labour is to be considered and how the rate of 25% amount is to be assessed, and accordingly the appeal is dismissed. This Court under Article 226/227 of the Constitution of India may not interfere with the same.