GURUSHARAN SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner is aggrieved by order dated 04.08.2004 passed by the respondent no. 2, Assistant Provident Fund Commissioner, Jharkhand, Ranchi whereby, in exercise of power under Section 7 A of the Employees' Provident Fund and Miscellaneous Provision Act, 1952 (hereinafter referred to as 'Act'); the petitioner has been assessed to pay a sum of Rs. 5, 29,471.00/- and further to pay a sum of Rs. 1, 81,231.00/- as interest under Section 7 Q of the Act.

(3.) Learned counsel for the petitioner submits that the petitioner had a business of fabrication of grill and gate etc. at Namkum in the year 1999. Thereafter, petitioner obtained a code number of employees provident fund for his employees, but the establishment of the petitioner was not coming under the purview of the aforesaid Act as because the establishment of the petitioner was having only 5 to 6 employees. The petitioner had worked for 3 to 4 months only whereafter establishment was closed and letter dated 17.11.1999 was sent under certificate of post to the respondent no. 2, that the petitioner's establishment was no longer operational and work of the establishment had been fully closed. He also requested the respondent no. 2 to close his code no. JH10645. It is further submitted that the petitioner was asked to appear by notice dated 24.04.2004, issued by the respondent no. 2 asking him to file show cause as to why the action may not be taken again him for making default in deduction of EPF dues for the period from June, 1999 to July, 2003.