(1.) Rule, with the consent of the parties, made returnable forthwith and heard.
(2.) The above petition filed under Articles 226 and 227 of the Constitution of India takes exception to the order dated 7/10/2010 passed by the Employees' Provident Fund Appellate Tribunal, New Delhi, by which the Appeal filed by the petitioner came to be rejected. The petition also takes exception to the order dated 4/7/1998 passed by the Regional Provident Fund Commissioner, Nagpur, by which order the applicability of the Provident Fund Act as also the dues under the said Act are computed and the liability of the petitioner has been fixed.
(3.) The petitioner is a proprietorship establishment engaged in the business of processing of cotton. It is the claim of the petitioner that it has not been in operation since last two years. The respondents herein are the Authorities exercising powers under the provisions of the Employees Provident Funds And Miscellaneous Provisions Act, 1952 (for the brevity sake referred to as 'said Act').