SHIRPUR SHETKARI SAHAKARI SAKHAR KARKHANA LTD THROUGH ITS CHAIRMAN M A PATIL Vs. THE REGIONAL PROVIDENT FUND COMMISSIONER II NASIK AND ANOTHER

JUDGEMENT

(1.) The Petitioner is aggrieved by the order dated 02.11.2015 by which Respondent No.1/ Regional Provident Fund Commissioner has assessed the unpaid provident fund contributions under Sec. 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short the EPF Act ) to the tune of Rs.32,27,75,726/( Rupees Thirty Two Crore Twenty Seven Lac Seventy Five Thousand Seven Hundred Twenty Six).

(2.) Shri Shah, the learned Senior Advocate appearing on behalf of the Petitioner/ Sugar Factory, has addressed the Court primarily on the following two aspects:

(3.) Insofar as entertaining of this petition is concerned, Shri Shah has placed reliance upon the judgment of the Honourable Supreme Court in the matter of the State of U.P. Vs. Mohammad Nooh, AIR 1958 SC 86 , and especially paragraph 10 reproduced as under: