- (1.) Challenge in the present writ petition is to orders passed by the authorities under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'the Act') assessing a sum of Rs. 1,76,024/- as provident fund due from the petitioner from September 1997 to October, 1998 vide order dated March 1, 1999 (Annexure P-10); notice dated March 26, 1999 (Annexure P-11) requiring the petitioner to comply with the provisions of the Act and to deposit the provident fund contributions from November, 1998 to February, 1999 and further communication dated April 16, 1999 (Annexure P-12) requiring recovery of assessed provident fund dues in the manner specified in Section 8-B to 8-G of the Act.
(2.) The sole grievance raised by learned counsel for the petitioner to challenge the impugned demand is that in terms of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (for short 'the 1985 Act') during the pendency of a reference before the Board of Industrial and Financial Reconstruction (for short 'the BIFR'), no recovery of provident fund dues can be effected from the petitioner. He submitted that reference made by the petitioner was registered at No. 346 of 1998 with the BIFR.
(3.) As only legal issue arises in the present petition for consideration of this Court, the admitted facts mentioned above are sufficient.;