- (1.) In this writ petition, the petitioner has challenged the order dated February 27, 2003 passed by the respondent no. 3, (Assistant Provident Fund Commissioner) against it, under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter stated as "the Act"). The order dated February 27, 2003, passed under Section 7A of the Act, determined that a sum of Rs. 1,43,50,912/- was payable by the petitioner on account of provident fund, pension fund and deposit linked insurance fund dues of its employees, for the period during April 2002 till November 2002 (hereinafter stated as "the said period"). The petitioner has paid the said sum of Rs. 1,43,50,912/-. By the same order, the respondent no. 3 also levied a sum of Rs. 10,96,046/- on the petitioner, on account interest under Section 7Q of the Act for delayed deposit of provident fund, pension and deposit linked insurance of its employees during the said period. The petitioner has not paid said sum and in this petition, the petitioner has challenged the said order dated February 17, 2002 passed by the respondent no. 3 under Section 7Q of the said Act (hereinafter referred as "the impugned order").
(2.) On August 12, 2003, when the writ petition was moved, a learned Single Judge passed an interim order restraining the respondents from giving effect to the impugned order for a limited period which was subsequently extended to be valid till disposal of the writ petition. The respondent Provident Fund Authorities have filed their affidavit-in-opposition in the writ petition. They also filed an application being CAN No. 6106 of 2006 praying for vacating of the said interim order dated August 12, 2003.
(3.) In the instant case, admittedly, by issuance of an appropriate notification the Appropriate Government, in exercise of the powers under Section 17(1) of the Act, has granted exemption to the petitioner. The petitioner company has not disputed either the finding of the respondent no. 3 in the impugned order that there was delay on its part in depositing timely payment of the dues towards provident fund, pension and deposit linked insurance of its employees for the said period or the correctness of quantification of the amount of interest levied by the impugned order.;