MAHARSHI VIDYA MANDIR MAIHAR Vs. EMPLOYEES PROVIDENT FUND

JUDGEMENT

(1.) PETITIONER by way of present petition seeks quashment of order dated 4.9.1998 and the communication dated 4.3.1999 by respondent No. 2, Assistant Provident Fund Commissioner, and a direction to release the seized account.

(2.) IT transpires from the pleadings and documents filed along with the petition that the petitioner Institution has been subjected to a proceeding under Section 7 A of Employees Provident Funds and Miscellaneous Provisions Act, 1952 for the period July 1994 to March 1998; whereon an order was passed by the Assistant Regional Provident Fund Commissioner on 4.9.1998 holding the petitioner liable for Rs.1,00,305/ . The petitioner by said order was directed to deposit the amount within a period of 15 days failing which they were informed that proceedings under Section 8 of 1952 Act shall be taken recourse to.

(3.) SINCE there is no material on record to show that the order dated 4.9.1998 passed by Assistant Regional Provident Fund Commissioner under Section 7 A of 1952 Act has been complied with, no direction can be issued at the instance of the petitioner to the respondents to release the account attached in order to effect the recovery as ordered.