SANJAY ENGG ENTERPRISES Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) In view of the law laid down by the Hon'ble Supreme Court in Sumedico Corporation and another v. Regional Provident Fund Commissioner, 1999 LabIC 2626, the remedy of an appeal before the Appellate Tribunal has been made available by the legislature through insertion of Section 7-D in the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 Appellate Tribunal has already been constituted and it is functioning at Delhi. Petitioner is relegated to the statutory remedy available now to it to approach the Appellate Tribunal constituted under Section 7-D of the Act. Petitioner shall file the statutory appeal before the Appellate Tribunal within a period of two months from today. If such appeal is filed within that time, the Appellate Tribunal will decide the same on merits after hearing the parties concerned. Writ petition is accordingly disposed of.