ASHOK BHUSHAN, J. - (1.) Heard counsel for the petitioner. By this writ petition, the petitioner has prayed for quashing order dated March 12, 2001 passed by respondent No. 2 and the order dated May 20, 2004 passed by respondent No. 2 rejecting the review application.
(2.) An assessment order was passed on March 12, 2001 by the Assistant P.F Commissioner under Section 7-A of the Act. Petitioner filed a review application dated May 14, 2004 to review the assessment order dated March 12, 2001 application. The said application has been rejected by order dated May 20, 2004 on the ground that application is barred by time.
(3.) The learned counsel for the petitioner challenging the order contended that petitioner has filed the review application within two days from the date of communication of the order. Petitioner's counsel contended that copy of the assessment order was received by the petitioner on May 12, 2004 and he immediately filed the application on May 14, 2004. The learned counsel for the petitioner further contended that his application was within 45 days from the date of receipt of the photocopy of the original order as mentioned in prescribed proforma of the review application Annexure-4 to the writ petition. The learned counsel for the petitioner has also further relied on Section 7-A (4) and submitted that application could have been filed within three months from the date of communication of such order, hence the petitioner's application is not barred by time.;