JUDGMENT

Dipak Misra, J.:-Leave granted.

2. This appeal is directed against the judgment and order dated 19.12.2011 passed by the High Court of Judicature at Madras in W.A. No. 2230 of 2011 whereby the Division Bench has concurred with the judgment and order dated 21.4.2011 passed in W.P. No. 7046 of 2008 by the learned single Judge holding that the order passed by the Assistant Provident Fund Commissioner under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (“for brevity “the Act”) requiring the appellant to remit a sum of Rs.94,27,334/-towards interest under Section 7Q of the Act for belated remittances, was to be assailed in appeal before the Employees’ Provident Funds Appellate Tribunal (for short “the tribunal”) and, therefore, it was appropriate on the part of the appellant to take recourse to the alternative remedy and not to approach the High Court under Article 226 of the Constitution of India.

3. The facts giving rise to the present appeal, bereft of unnecessary details, are that the appellant-company has a textile factory at Kallakurichi and it was established in the year 1964 and with passage of time it took steps for modernization but it suffered