ALTAF AHAMAD Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The present petition takes exception to order dtd. 4/8/2009 passed by the Assistant Provident Fund Commissioner, Nagpur, under Sec. 7-A(1) of the Employees Provident Funds Act, 1952 (for short, "the EPF Act") and order dtd. 18/2/2011 passed by the learned Employees Provident Fund Tribunal, New Delhi, dismissing Appeal (ATA) No.595(9) of 2009, arising out of the said order passed under Sec. 7-A of the EPF Act.

(2.) The petitioner is engaged in the business of construction. Respondent No.1 had issued summons under Sec. 7-A(2) of the EPF Act to the petitioner on 14/5/2009, calling upon the petitioner to remain present in his office with relevant documents and records in order to make assessment of provident fund dues of the petitioner for the period from the year 2003-2004 to 2008-2009.

(3.) On the basis of documents filed by the petitioner, particularly, statements of accounts and certificates issued by the Chartered Accountant of the petitioner, an order of assessment of provident fund dues to the tune of Rs.12,26,930.00 came to be passed by the Provident Fund Commissioner. The said order was challenged by the petitioner by filing appeal before the learned EPF Tribunal, which came to be dismissed vide order dtd. 18/2/2011. These orders are subject matter of challenge in the present petition.