- (1.) The subject matter of challenge in this appeal is an order dated April 5, 2018 passed by the learned Single Judge in the writ application. Though the writ application was admitted by the order impugned to this appeal, the learned Single Judge directed the appellant Company to deposit the entire amount assessed by the Assistant Provident Fund Commissioner/O/C, Port Blair with the Registrar of this Bench.
(2.) The facts, which are relevant for our consideration, at this stage are as follows in a nutshell: The respondent no.1 passed an order dated February 14, 2018 under Section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 assessing the liability of the appellant Company at Rs.1,07,79,495/- only for the period from 10/2008 to 02/2015. While passing the above order, the respondent no.1 observed that the Enforcement Officer submitted two inspection reports dated January 11, 2016 and October 14, 2016. According to him, those reports were silent on the salaries/wages/labour charges mentioned in the balance-sheets without any supporting documents like attendance registers and wage registers of the establishment.
(3.) Out of the aforesaid inspection reports, the report dated January 11, 2016 was submitted considering the following records: 1. Wage Register from 04/2012 to onwards. 2. Paid Challans from 09/2008 onward. 3. Balance Sheet P/L Account from 2012-13, 2013-14 and 2014-15.;