ROOPAM SARIES PVT LTD Vs. COMMISSIONER

JUDGEMENT

(1.) THIS Letters Patent Appeal is filed against the order dated 2.7.2012 passed by learned Single Judge in Special Civil Application No.7517 of 2012.

(2.) THE petitioner company is engaged in the business of Textiles. The establishment of the petitioner Company was started in April, 2008 and was allotted Employee's Code No. GJ/SRT/36853. According to the appellant-petitioner, it is operating that account and is regularly depositing the amount of Provident Fund, in accordance with law. It is stated by the appellant that upto March, 2009, it has deposited such amounts. Proceedings under section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short, "the Act") were initiated by the Employees Provident Fund (EPF) organisation w.e.f. September, 2008 to March, 2009. The grievance of the appellant is that before the impugned order dated 24.12.2009 under section 7A of the Act fixing the liability of the appellant for Rs. 8,01,487/-, no summons were served to it. This order was challenged by way of filing Special Civil Application No.7517 of 2012 which was rejected by order dated 2.7.2012 by the learned Single Judge.

(3.) IN support of his submissions, Learned counsel for the appellant has placed reliance on the following decisions: