SUDARSHAN WEAVING FACTORY Vs. PRESIDING OFFICE, EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL & ANOTHER

JUDGEMENT

(1.) In the instant petition, the petitioner has challenged the order dated 04.08.2010 (Annexure P-1) of the first respondent and order dated 11.11.2002 (Annexure P-2) of the second respondent. He has further sought for a direction to the respondents to re-assess the liability of the petitioner and for affording opportunity of hearing to the petitioner.

(2.) The petitioner is a firm. They are into the business of weaving. The respondent EPF Department proceeded to assess the EPF amount for the period from May, 1997 to March, 2001.

(3.) Despite giving 18 opportunities to the petitioner by the Assistant Provident Fund Commissioner before drawing the proceedings under Section 7-A of the Employees Provident Funds and Miscellaneous Provision Act, 1952 (for short "the EPF Act"), the same has not been utilised by the petitioner. Thus, with reference to available records, EPF department had proceeded to determine the EPF amount to the extent of For Subsequent orders see LPA-187-2018 Rs. 1,28,802/-.