ASSISTANT PROVIDENT FUND COMMISSIONER Vs. PRESIDING OFFICER

JUDGEMENT

(1.) Heard Mr.K.Gunasekar, learned counsel appearing for the appellant and Mr.A.L.Somayaji, learned Advocate General assisted by Mrs.Narmadha Sampath, learned counsel appearing for the 2nd respondent.

(2.) This appeal is filed against the order dated 25.07.2011 passed by the learned Single Judge in W.P.No.16150 of 2011, wherein, the order of the Tribunal, dated 28.01.2011 dismissing the appeal filed against the order passed by the 2nd respondent/Assistant P.F. Commissioner, levying damages and interest against the petitioner Trust was set aside with a direction to the 2nd respondent/Assistant P.F. Commissioner to refund the amount of Rs.24,27,204/- to the petitioner Trust within a period of four weeks and with a further observation that the order of attachment made in respect of the petitioner Trust under Section 8-F of the PF Act dated 04.03.2011 will also stand raised.

(3.) Before proceeding to analyse the issue in question, a perusal of the facts leading to the filing of the Writ Petition is necessary.