- (1.) Though, the petition has been brought in the name of M/s Khanna Poultry Farm through its sole proprietor Banty Khanna son of Shri J.R. Khanna, resident of House No.1036, Sector 21-B, Chandigarh, in the body of the petition the petitioner refers to as Banty Khanna.
(2.) It is claimed that M/s Khanna Poultry Farm at village Nagla near Zirakpur, District Ajitgarh (Mohali) was closed down in the year 2005 due to spread of bird flu in India. The Income-Tax authorities conducted a raid at the business premises of the proprietor in December 2005 in exercise of powers under Section 133-A (3) of the Income Tax Act, 1961. It is averred that the entire record containing the account books was impounded by the Income Tax authorities by an order dated 22.12.2005.
(3.) On 20.02.2006, the Regional Provident Fund Commissioner, Chandigarh initiated proceedings under Section 7-A of the Employees Provident Fund and Miscellaneous Act, 1952 (for short 'the Act') against the poultry farm for assessment for the period February 2005 to January 2007. In these proceedings the proposed dues were calculated on the basis of minimum wages amounting to ' 3,08,133/-. The proposal originated with a provisional assessment order dated 13.02.2007 passed by the Enforcement Officer, Patiala. The Assistant Provident Fund Commissioner passed the final order under Section 7-A and determined a sum of Rs. 3,08,133/- against the petitioner towards statutory dues accrued and payable for the period February 2005 to January 2007. The report of the Enforcement Officer was accepted. In the report it was recorded that despite many opportunities granted to the petitioner Banty Khanna did not produce record for verification and therefore, assessment on the basis of best judgment was made at rates of minimum wages declared by the State Government. On eight occasions, the case was fixed but the petitioner failed to produce record. There is a significant development recorded in the final assessment order under Section 7-A dated 09.03.2007 that the petitioner deposited Rs. 8295/- in the accounts of the Provident Fund for the period August 2006 and September 2006 out of the total period under assessment, February 2005 to January 2007. After passing the final order under Section 7-A of the Act, the Recovery Officer of the respondent organization issued notice of payment dated 09.05.2007 to the defaulter. The notice calls upon the petitioner to deposit the amount of Rs. 3,38,795/- within a specified period.;