(1.) In pursuance of the directions issued by the Apex Court and guidelines issued by the High Court of Madhya Pradesh in the wake of COVID-19 outbreak, the matter was taken up through video conferencing while adhering to the norms of social distancing prescribed by the Government.
(2.) Heard finally with the consent of the both parties.
(3.) In this petition under Article 226 of the Constitution of India, the petitioner has assailed the demand notice dated 14/02/2020 (Annexure P/1) directing the petitioner to remit the amount of Rs.4,77,631/- and submit evidence thereof, failing which appropriate action as envisaged under the Employees' Provident Funds And Miscellaneous Provisions Act (hereinafter referred to as "the Act") shall be taken. It is also mentioned that the petitioner is required to show cause as to why FIR should not be lodged with the concerning Police Station under Sections 406/409 of IPC for not remitting the employee share of EPF.