- (1.) These two appeals are moved by a common appellant that has felt aggrieved by order dated 8/12/1982 under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 passed by the Authorities functioning under the Act against the present appellant. Civil No. 5540 of 1987 arises out of a writ petition which the appellant moved before the High court of Gujarat challenging the aforesaid Section 7-A order on diverse grounds including the ground that Section 7-A was ultra vires the provisions of the Constitution of India. The High court spelled the challenge to the vires of the provision by the impugned order and also made observations on the merits of the Section 7-A order. The other Civil is moved directly by the appellant against the Section 7-A order before this court. As the controversy ultimately centres round the Section -A order itself which is the order of the first authority, these appeals were tagged together for disposal, In CAs Nos. 5540-5541 of 1983
(2.) Pending these appeals, the legislature itself has amended the provisions of the Act by inserting Section 7-D providing for remedy of an 3peal before an Appellate tribunal. Not only that. but by notifications dated 3/6/1997 the tribunal is already constituted and it is functioning at Delhi. Copies of the relevant notifications are taken on record. In view of this development, therefore, the question of challenge to the vires of Section 7-A the ground that there was no appeal provided under the Act does not survive and it has become academic.
(3.) Now remains the question about the merits of the order under Section A of the Act. So far as this question is concerned, it is true that the appellant in the first instance went to the High court and the High court made certain observations on the merits of the order. But, in our view,interest of justice will be served if we relegate the appellant to the statutory remedy available now to it to approach the tribunal constituted under Section 7-D of the Act. We, therefore, relegate the appellant to the remedy of this statutory appeal which shall be filed by the appellant within a period of two months from today. If such appeal is filed within that time, the tribunal will decide the same on merits after hearing the parties concerned.;