JUDGMENT :

Abhay Manohar Sapre, J.

1. Leave granted.

2. This appeal is filed against the final judgment and order dated 01.08.2017 passed by the High Court of Madhya Pradesh, Bench at Indore in Writ Petition No.1046 of 2017 whereby the Division Bench of the High Court dismissed the writ petition filed by the appellant herein and affirmed the order dated 06.09.2016 passed by the Employees Provident Fund Appellate Tribunal, New Delhi in ATA No.214(8) of 2015.

3. The facts of the case lie in a narrow compass and it would be clear from the facts stated hereinbelow.

4. On 19.05.2008, the appellant-Central Board of Trustees issued summons under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as “the Act”) to the respondent M/ s Indore Composite Pvt. Ltd. for nonpayment of the Provident Fund contribution in the year 2005-2006 on the wages lesser than the minimum wages prescribed for the employees under the category of semiskilled. The representative of the respondent attended the enquiry and submitted that the Department has not considered nonworking days of the employees already furnished in Form 3A for the year 2005-2006 and there ar