ASSISTANT PROVIDENT FUND COMMISSIONER EMPLOYEES PROVIDENT Vs. MAHENDRA GEARS AND TRANSMISSION PVT LTD

JUDGEMENT

(1.) THE present Appeal under Clause 15 of the Letters Patent has been preferred by the Employees Provident Fund Organization through Assistant Provident Fund Commissioner, Rajkot, challenging the judgment and order dated 18.2.2011 passed by the learned Single Judge, whereby, the learned Single Judge disposed of the petition issuing certain directions to the Appellant (Original Respondent) in the writ petition.

(2.) BRIEF facts relevant for the purpose of deciding the Appeal can be summarized as under. Vide order dated 20.10.2010 passed under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act), the Appellant quantified Respondent's liability towards unpaid provident fund contribution. By the said order the Appellant determined that the total unpaid provident fund contribution came to Rs.22,26,908/-.

(3.) WE have given our anxious considerations and thoughts to the submissions canvassed on behalf of the Appellant Authority. Almost an identical issue came up before us for consideration while deciding Letters Patent Appeal No. 12 of 2010 in Special Civil Application No. 3347 of 2009. The present appeal can also be decided and disposed of adopting the same line of reasonings and findings recorded by us while deciding Letters Patent Appeal No. 12 of 2010. The Division Bench of this Court has observed as under: