ASHLESHA POWER CONTROLS Vs. EMPLOYEES PROVIDENT FUND APPELLATE

JUDGEMENT

(1.) Rule. Rule is made returnable forthwith. Heard finally with the consent of learned counsel appearing for rival parties.

(2.) The petitioner in the present case is a proprietory concern which has challenged orders passed by the respondent No.2 under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. On 05/05/2009, the Assistant Provident Fund Commissioner, Akola, passed an order applying the provisions of the aforesaid Act to the petitioner establishment and thereafter on 16/02/2010, an order was passed by the respondent No.2 under Section 7A of the aforesaid Act, fixing the liability of the petitioner under the provisions of the said Act. The period for which the said order was passed was from 22/09/1997.

(3.) Aggrieved by the said order, the petitioner filed a review application under Section 7B of the said Act, which was rejected. Thereupon, the petitioner filed an appeal before the Employees Provident Fund Tribunal, challenging the aforesaid order dated 16/02/2010. By its judgment and order dated 21/12/2015, the Tribunal partly allowed the appeal filed by the petitioner, only to the extent of making the provisions of the Act applicable to the petitioner from 01/4/1999 in stead of 22/09/1997. The rest of the contents of the order of the respondent herein were maintained and in view of date of applicability of the order being changed, fresh assessment enquiry and proceedings were undertaken by the respondent.