- (1.) The question involved in this petition is whether by virtue of the provisions of Section 7A(2) read with Section 32 of the Code of Civil Procedure the Assistant Provident Fund Commissioner acting under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 would have power to attach the bank account of a person to whom a notice under Section 7A has been issued, even before the determination of his liability. The submission of Sri Rahul Sahai, learned counsel for the petitioner is that in case the petitioner does not attend the inquiry or produce any document or fails to file any report or return when called upon to do so, the Officer conducting the enquiry may determine the amount due from the employer on the basis of evidence adduced during that enquiry and the documents available on record. In short, he may proceed ex parte. In this connection, he places reliance on Section 7A(3A) of the Act.
(2.) Sri Sachindra Upadhyay, on the other hand submits that the powers of the Civil Court conferred upon the Officer empowered to asses under the Act by virtue Section 7A(2) are with regard to enforcing the attendance of any person or examining him on oath, requiring discovery and production of documents, receiving evidence on affidavit, or issuing commissions for the examination of witnesses.
(3.) He submits that once this power is conferred, the consequences of default that the exercise of such power entails under the Code of Civil Procedure in the case of a Court under Section 32 of the Code, that includes attachment and sale of the property of the person to whom summons have been issued under Section 30, would empower the Officer to pass the impugned order of attachment.;