YUGASRESTHA SOVANIYA SHIKHYASHRAMA Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) GRIEVANCE of petitioner in a nutshell is that its application for review in terms of Section 7-B or the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short 'the Act') has not been disposed of as yet and coercive action is being taken for recovery. Earlier petitioner came before this Court questioning initiation of proceedings under Section 7-A of the Act. In O. J. C. No. 8679 of 1995 disposed of on December 14, 1995, directions were given to approach the authority raising question of jurisdiction. An adjudication has been made fixing liability and consequentially notice of demand Annexure-3 has been issued. Petitioner's case is that an application for review (vide Annexure-4) has been filed which is pending and has not been disposed of. A statement is made that the opposite party No. 2 before whom the matter is pending is of the view that no review is permissible under the Statute.

(2.) MR. U. K. Samal, learned counsel for the opposite panics has submitted that the impugned order is appealable as is evident from Section 7-D of the Act, and further by notification dated June 30. 1997 a copy of which has been filed, issued by the Ministry of Labour in exercise of power conferred by Sub-section (1) of Section 7-D of the Act, the Central Government has constituted Employees' Provident Appellate Tribunal with effect from July 1, 1997 to exercise power and discharge functions conferred on it by the Act in respect of establishments situated within the territories of India. Appellate Tribunal is to function at Delhi. It is further pointed out that Ministry of Labour, Government of India has notified, appointing the 1st day of July 1997 as the date on which provisions of Sections 11 and 25 of the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988 (33 of 1988) shall come into force. In view of Said Sections 7-B to 7-D and Sections 20 to 22 of the Act shall come into force with effect from July 1, 1997, Section 7-B which is relevant for our purpose reads as follows: "7-B Review of orders passed under Section 7-A.

(3.) IN view of the accepted position that Section 7-B of the Act has come into force with effect from July 1, 1997, and in view of notification made by the Minister of Labour, Government of India, review application can be entertained by the prescribed authority. Let the opposite party No. 2 deal with the application for review vide Annexure-4 in the manner prescribed in law. The writ application is disposed of. S. C. Datta, J.