M/S. VIKAS WOOD ART THROUGH VIKRAM SON OF SHRI PRABHATI LAL, PROPRIETOR Vs. ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION

JUDGEMENT

(1.) By way of this appeal, the appellant has assailed the judgment and order of the learned Single Judge whereby the learned Single Judge has dismissed the petition.

(2.) Counsel for the appellant submitted as under:-

(3.) Counsel for the appellant has relied upon the decision in case of Food Corporation of India v. Provident Fund Commissioner reported in [1990] 1 SCC 68 wherein it has been held as under:-