M/S. SHARON SOLUTIONS LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) The relief sought for in this writ petition is to call for the order impugned passed by the first respondent in proceedings dated 11.11.2016 under Sec. 8F of the Employees' Provident Fund Act and Miscellaneous Provisions Act, 1952. (hereinafter referred to as the "EPFMP" Act).

(2.) A short legal question has been raised by the respective learned counsels. Thus, the other detailed facts need not be recorded for the purpose of deciding the present writ petition. The legal point raised by the learned counsel for the petitioner is that the impugned order under Sec. 8F of the "EPFMP" Act had been passed without passing a final order under Sec. 7A of the "EPFMP" Act. In the absence of an order under Sec. 75 of the "EPFMP" Act, the writ petitioner would not be in a position to prefer an appeal under Sec. 7A of the "EPFMP" Act. The said ground has been raised in paragraph 8 of the affidavit filed in support of the writ petition by the writ petitioner and the same is extracted hereunder:

(3.) The learned counsel appearing on behalf of the respondents contested the said point raised by the petitioner by stating that it is incorrect to say that no final order has been passed under Sec. 7A of the "EPFMP" Act. In fact, the authorities competent had already passed an order under Sec. 7A of the "EPFMP" Act in proceedings dated 29.07.2016 and the same has been communicated to the writ petitioner and was duly served to the writ petitioner on 16.08.2016 and the authorities had received postal acknowledgement to that effect. The said fact has been categorically stated by the respondents in paragraph 17 of the counter affidavit filed by the 4th respondent and the same is extracted hereunder: