- (1.) The writ petitioners are questioning the order of the Assistant Provident Fund Commissioner, Sub-Regional Office, Howrah dated September 12th, 2005 directing them to pay the sum of Rs.2,64,922/- on account of interest payable under section 7Q of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952.
(2.) The order dated September 12th, 2005 is set out below: "It is observed from office record that you have made payment of PF and allied dues for the period from 7/97-9/02 after expiry of the stipulated date. Therefore the following interest has been charged for that delay payment: Interest under section 7Q JUDGEMENT_650_CALLT2_2007Html1.htm Rupees Two lakh sixty four thousand nine hundred and twenty two only. You are directed to make payment forthwith of this demand failing which legal action will be initiated against you."
(3.) Feeling aggrieved the petitioners took out writ petition. They had no remedy of statutory appeal, since provisions in section 71 did not permit an appeal against an order made under section 7Q. They did not have the remedy of review as well, since an order made under section 7Q could not be reviewed by the authority in terms of provisions in section 7B. They approached the writ Court contending that the order was issued arbitrarily, since they had never been given any opportunity of showing cause and hearing.;