- (1.) M/s. Kot Kapura Bus Service Pvt. Ltd., Moga has filed the instant writ petition impugning the order dated 13.8.2004 (Annexure P-2), passed by the Assistant Provident Fund Commissioner, Sub Regional Office, Bathinda in terms of which an amount of Rs. 1,88,003/- has been determined against the petitioner-company by exercising powers under Section 7-A of the Employees Provident Funds & Miscellaneous Provisions Act, 1952 (herein after to be referred as the Act) on account of Provident Fund Contribution, administrative charges, Family Pension Contribution, Insurance Fund Contribution. Further challenge is to the order dated 6.5.2011 (Annexure P-1), passed by the Employees Provident Fund Appellate Tribunal, New Delhi (herein after to be referred as the Tribunal) dismissing the appeal preferred by the petitioner-company against the order dated 13.8.2004, passed by respondent No. 2. Brief facts that emerge from the pleadings on record are that the petitioner-company was running the business of Passenger Transport on the Moga-Faridkot route in j Punjab after having obtained route permits from the competent authority. Petitioner-company was covered under the Act and had been assigned Code No. PN849 and reported regular compliance under the Act till February, 1981. On account of financial constraints petitioner-company closed down its business in 1981 by disposing of all its assets. The concerned Enforcement Officer of respondent No. 2 conducted inspection of the petitioner's establishment and filed inspection report dated 28.11.1981 (Annexure P-3), which reflected the petitioner's establishment to have shut down and with no employee on roll. It is averred that the petitioner-company, thereafter, started operating its business afresh with three buses by obtaining new bus permits but did not report compliance under the Act as the provisions contained therein were not applicable as the employees were less than 20 in number.
(2.) The Assistant Provident Fund Commissioner, respondent No. 2 issued notice to the petitioner-company under Section 7-A(1) of the Act relating to the period April, 1981 to April, 2004 on the premise that the company had failed to remit the Provident Fund/Employees Pension Fund, Insurance Fund Contribution and administrative charges in accordance with the provisions of the Act and accordingly directed the authorized representative of the petitioner-company to appear in connection with the inquiry contemplated under the statutory, provision. In response thereto a reply dated 9.10.2003 is stated to have been filed. It has further been pleaded that the Chairman of the petitioner-company Sh. Harbans Singh had fallen ill and as such, could not attend proceedings thereafter. On 25.5.2004 the petitioner-company was proceeded ex-parte and on 13.8.2004 the impugned order at Annexure P-2 was passed ex-parte.
(3.) Petitioner-company preferred application under Section 7-A(4) of the Act within the stipulated period of three months for setting aside the order as regards ex-parte proceedings dated 25.5.2004 as well as the subsequent ex-parte proceedings which culminated in the final order dated 13.8.2004. However, such application was rejected on 19.11.2004 by treating the same to be a review application. Petitioner-company, then, preferred CWP No. 5659 of 2005 before this Court assailing the ex-parte proceedings as also the order dated 13.8.2004, passed by the Assistant Provident Fund Commissioner, Sub Regional Office, Bathinda. A Division Bench of this Court disposed of the writ petition vide order dated 9.10.2006 granting liberty to the petitioner-company to avail the statutory remedy of appeal provided under the Act.;