SHIVA INDUSTRIAL SECURITY Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The subject matter of both these petitions is the order of the Employees' Provident Fund Appellate Tribunal dated 30.01.2013 in ATA No.397(5)2011 and therefore both the petitions are considered and decided together. Special Civil Application No.10357 of 2013 is filed by M/s. Shiva Industrial Security Agency Pvt. Ltd.- Surat, making grievance that though it has succeeded before the Tribunal, and as per the order of the Tribunal dated 30.01.2013, the Employees' Provident Fund Department is required to refund the amount of Rs.92,78,961/- to it, the same is not being done, inspite of even the further order of the Tribunal in that regard dated 01.04.2013. The Assistant Provident Fund Commissioner, Surat has moved this Court by filing petition, being Special Civil Application No.10628 of 2013 challenging the said order of the Tribunal dated 30.01.2013 and consequential order dated 01.04.2013.

(2.) Heard Mr.K.M.Patel, learned senior advocate with Mr.Dhiraj M.Patel, learned advocate for the Company and Mr.Niral Mehta, learned advocate for the authorities of the Employees' Provident Fund Department in both the petitions.

(3.) The relevant facts, for the purpose of deciding these petitions, as emerging from record are as under.