BETA INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The writ petition is directed against orders dated 12th December, 2007 and 3rd March, 2008 passed by the Regional Provident Fund Commissioner in a proceeding under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act). Mr. Pal, learned Senior counsel appearing on behalf of the petitioner submitted that although in the writ petition the petitioner has challenged the vires of Section 7B of the said Act, 1952 on the ground that it excludes hearing before an order could be passed in an application for review is arbitrary, but the said issue may be left open at this stage if the court is persuaded to hold that the order passed under Section 7A of the Act has been passed in violation of the principles of natural justice.

(2.) The learned Senior Counsel has drawn my attention to a portion of the adjudication order passed under Section 7A where the Regional Provident Fund Commissioner relied upon a report of the Squad Enforcement Officers headed by the Assistant Provident Fund Commissioner dated 20th June, 2007 in arriving at the conclusion that the petitioner-establishment would be required to pay a sum of Rs. 5,68,34,357 to the provident fund authorities. The writ petitioner, thereafter, preferred a review petition in which it has been specifically stated that no copy of the squad report was made over to the representative of the petitioner-company, nor any opportunity was afforded to cross-examine the officers of the visiting squad of which reliance was placed by the authority. The said application for review was rejected, inter alia, on the ground that the authorized representative of the management had never asked for a copy of me report of the squad though it was placed before it in the course of hearing.

(3.) The undisputed fact emerges from the record is that the adjudicating authority has relied upon the squad report and arrived at a conclusion on the basis of the squad report, however, copy of the said squad report was not supplied to the petitioner.