(1.) This writ petition is directed against an order of adjudication passed under section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 for the period from 07, 2012 to 2, 2014. The adjudicating authority had determined Rs. 18,54,565 as the amount due and payable by the establishment for the aforesaid period. Mr. Sundarananda Pal, learned senior counsel appearing for the petitioner submits that the impugned order is perverse. The petitioner challenges the very basis of the invocation of the provision of the Act insofar as the establishment is concerned. Mr. Pal has relied upon the order passed by the learned single judge of this court in earlier proceeding in WP 15480(W)/2013 and submitted that the show-cause notice issued by the provident fund authorities for failure to submit returns and for non-remittance of provident fund amount dues since 2009 has been set aside. It appears that in the said proceeding the show-cause notice was set aside by holding that the provident fund authorities cannot hold the petitioner responsible for non-filing of the returns and for nonpayment of the provident fund amount from the said defaulting company for the period of default mentioned in the show-cause notice.
(2.) Mr. S.C. Prasad, learned advocate appearing for the provident fund authorities submits that an appeal has been preferred and the said appeal is still pending.