The main legal point established in the judgment is the requirement for orders to be speaking and the importance of adhering to principles of natural justice in administrative proceedings.

JUDGMENT

Alok Aradhe, J. - In this writ petition under Article 227 of the Constitution of India, the petitioner seeks a writ of certiorari for quashment of order dated 17.06.2020 passed by the Central Government Industrial Tribunal cum Labour Court. In order to appreciate the petitioner's grievance, relevant facts need mention, which are stated infra.

2. The respondent No. 1 is a proprietary concern, which is engaged in trading of granites. The Regional Provident Fund Commissioner (hereinafter referred to as 'the Commissioner' for short) sought contribution in respect of establishment/quarrying being carried on in Sy. No. 248 at Melamala, Chamrajanagar. In the year 1993, provident fund enforcement officer inspected the establishment and allotted PF Code No. BN/18088 to respondent No. 1. Thereafter, a show cause notice dated 24.02.1995 was issued to the respondent No. 1 for payment of Employees Provident Fund Contribution from May 1993 to January 1995. The respondent No. 1 filed a reply on 20.03.1995 in which, inter alia, it was stated that it is neither engaged in any quarrying activity nor has employed any employees. The respondent No. 1 further stated that PF Code number allotted to it be cancelled and it was pointed out that M/s. Gem Granites is the employer of the employees involved in quarrying activity.

3. Thereupon, the Commissioner summoned M/s. Gem Granites as well as respondent No. 2. M/s. Gem Granites contended that it is are already covered under the Act and has been allotted PF Code No. KN/10817. The Respondent No. 2 viz., Prasad Granites admitted its liability to pay the Provident Fund Contribution. It was further stated that it has made payment of the Employees Provident Fund Contribution till 1996 i.e., till acquisition of the land by the Forest Department.

4. The Commissioner passed an order dated 02.12.2013 against M/s. Prasad Granites for a period from April 1993 till February 1995, by which damages under Section 14B and interest under Section 7Q of the Act for the aforesaid period was imposed. Thereafter, a memo dated 12.04.2004 was issued requiring the respondent No. 2 to deposit the amount of damages. Sometime in the year 2009, respondent No. 1 approached the Commissioner to cover its employees under the Act who were employed in Badana Guppa Village. The Commissioner thereupon initiated an enquiry under Section 7A of the Act and passed an order on 23.01.2014. It was held that respondent No. 1 is covered under the provisions of the Act since the year 1993-94 and the respondent No. 1 was held liable to pay a sum of Rs. 88,68,593/- for a period from December 2007 to October 2009.

5. The aforesaid order was subject matter of challenge in an appeal before the tribunal. The tribunal quashed the order dated 23.01.2014 and remitted the matter to conduct a fresh enquiry after affording an opportunity of hearing to respondent No. 1. The Commissioner thereupon required respondent No. 1 to produce the documents for a period from December 2007 to October 2009. The respondent No. 1 thereupon reiterated its stand and requested the Commissioner to implead M/s. Prasad Granites viz., respondent No. 2 and to decide whether PF Code No. KNNYS/18088 belongs to M/s. Bilgiri Granites or not. The respondent No. 2 as well as M/s. Gem Granites filed their respective objections. The request of respondent No. 1 to decide the question as to whom the PF code number was allotted was rejected on the ground that enquiry was only confined for a period from December 2007 to October 2009.

6. The Commissioner by an order dated 24.11.2016 passed an order under Section 7A of the Act, by which the respondent No. 1 was held liable to pay a sum of Rs. 88,69,693/- for a period from December 2007 to October 2009. The respondent No. 1 assailed the aforesaid order in an appeal. The tribunal by an order dated 17.06.2020 has allowed the appeal and has quashed the order dated 24.11.2016 passed by the Commissioner. However, the liberty has been reserved to init