(1.) Heard learned counsel for the petitioner and learned counsel for the respondents.
(2.) This petition has been filed for quashing order of the Assistant Provident Fund Commissioner, Patna (Respondent No. 2) communicated through letter dated 13.5.2004 (Annexure-1) in which it was held that provision of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act' for the sake of brevity) was applicable to the employer/establishment (petitioner) and directed it to immediately start making compliance with the provisions of the Act and to deposit all the outstanding dues with respect to the employees since the date of coverage.
(3.) The said order is appealable in view of Section 7-1 of the Act which prescribes that any person aggrieved by a notification issued by the Central Government, or an order passed by the Central Government or any authority, under the proviso to sub-section (3), or sub-section (4) of Sec. 1, or Sec. 3, or subsection