VENUGOPAL FIBRE INDUSTRIES Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Heard learned counsel for the appellant.

(2.) The appellant filed a writ petition questioning the order passed under Section 7(A) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 [for brevity '1952 Act'], whereby the appellant had been called upon to discharge its liability of deposit of Provident Fund in terms of the said Act. The stand taken by the appellant is that the appellant even though was an erstwhile manufacturer, yet it had switched over its business to the spinning sector of the industry exclusively and therefore, in view of the exemptions provided for under the 1952 Act, the impugned action taken against the appellant was unsupportable in law.

(3.) The learned Single Judge dismissed the writ petition on the ground that the appellant had an alterative remedy of filing an appeal in terms of Section 7 (I) of the 1952 Act. Challenging the said judgment dated 20th September, 2011, the present appeal was preferred, which was admitted and interim stay was granted by the Division Bench entertaining the appeal on 8th November, 2012.