(1.) The instant writ petition has been filed challenging the impugned order dated 31.01.2011 passed by the respondent under section 7(A) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952( hereinafter referred to as " the E.P.F and M.P Act 1952 "?).
(2.) According to the petitioner, they are a registered society under the Societies Registration Act and they are running an Industrial Training Institute in the name of "Matha Industrial Training Institute "? at Kuzhithurai, Kanyakumari District. According to them the E.P.F and M.P Act 1952 is not attracted, since there are only 14 employees in their institution. The respondent initiated proceedings against the petitioner in the year 1999 and contribution amount as on 23.12.1999 under Section 7 of the the E.P.F and M.P Act, 1952 payable by the petitioner was assessed as Rs.1,11,801.85/-. Aggrieved by the said order, the petitioner has preferred a Writ Petition in W.P(MD) No. 15670 of 2000, wherein, by an order, dated 21.06.2010, this Court quashed the earlier order passed under Section 7-A of the E.P.F and M.P Act 1952 and directed the respondent to consider the matter afresh by providing adequate opportunity to the petitioner to raise all objections available to them under law and pass final orders. Pursuant to the orders, dated 21.06.2010 in W.P(MD) No.15670 of 2000, the respondent after giving adequate opportunity to the petitioner passed final orders against the petitioner under Section 7-A of the the E.P.F and M.P Act, 1952 on 31.01.2011, assessing the E.P.F contributions payable by the petitioner at Rs.1,11,801.55/-. Aggrieved by the same, the instant writ petition has been filed.
(3.) Heard Mr.K.Sreekumaran Nair, learned counsel for the petitioner and Mr.K.Gurunathan, learned Standing Counsel appearing for the respondent.