(Ravindra V.Ghuge, J.)

1. Heard the learned Advocates for the respective parties. Rule. Rule made returnable forthwith and heard finally by consent of the parties.

2. By this petition filed under Articles 226 and 227 of the Constitution of India, 1950, the petitioner Pachora Peoples Co..op. Bank Ltd., impugns the order dated 28.9.2010 passed by the Assistant Provident Fund Commissioner (Compliance), S.R.O. Nashik (A.P.F.C.) and the order dated 20.5.2011 passed by the Employees Provident Fund Appellate Tribunal, New Delhi (Respondent herein) in A.T.A. No.727 (9) of 2010.

3. The submissions of Shri A.A.Shelke h/f P.D.Suryawanshi, learned Advocate for the petitioner are summarized as follows:

a. The petitioner is a Co. Operative Bank registered under the provisions of The Co-operative Societies Act, 1960 and the rules framed there under.

b. The petitioner is covered by the Employees? Provident Funds and Miscellaneous Provisions Act, 1952.

c. The business of the petitioner Bank increased every passing day and became a renowned Bank in the Jalgaon District.

d. The Enforcement Officer working under the A.P.F.C. submitted his report dated 5.3.2010 and the A.P.F.C. initiated an inquiry u