K S ENGINEERS Vs. ASSTT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The petitioner is aggrieved by an order passed in Special Civil Application No. 4088 of 2012 vide which his petition against the orders passed by the Assistant Provident Fund Commissioner, dated 5.9.2008 and 16.10.2008 and further order dated 25.1.2011 passed by the Presiding Officer, EPFAT in ATA No. 901(5)(2008), has been dismissed.

(2.) We have heard Mr. P.J. Mehta, learned Counsel for the petitioner and have gone through the various orders and material placed on record.

(3.) The petitioner is aggrieved by the determination of outstanding amount at Rs. 7,20,932/-, payable towards outstanding PF contribution in respect of employees/workers employed by him from October, 1997 to March, 2003. In order to prove their case, the respondents have placed on record the First Inspection Report dated 25.6.2003, wherein it has been clarified that the activity of the establishment started in the year 1996. Along with this report the Enforcement Officer has placed on record Salary Register for the month of October, 1997, according to which the petitioner concerned has engaged 20 employees. The Officer has also supplied Form 16-A for the year 1999-2000, 2000-2001 and 2001-2002, showing the activities of the petitioner concerned. It is relevant to note that the petitioner failed to submit the Attendance Register, Salary Register and the Balance-Sheets etc. to prove that the number of employees engaged by him was less than 20.