By this Writ Petition, a proprietary concern engaged in the business of construction for Government contracts, has challenged order dated 15-12-2016, passed by the Employees Provident Fund Appellate Tribunal, whereby the appeal filed by the petitioner has been dismissed and the liability assessed by the Regional Provident Fund Commissioner against the petitioner under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 [for short, 'the said Act'], has been confirmed.

2. The Assistant Provident Fund Commissioner, Akola, initiated an inquiry under Section 7A of the said Act against the petitioner. A report dated 24-07-2012 was submitted by the Enforcement Officer before the Regional Provident Fund Commissioner, Akola, in respect of assessment of liability of the petitioner for the period November, 2004 to March, 2009. It was recorded in the said report that the petitioner had produced balance sheets for the period 2004-2005 and 2008-2009, on the basis of which a chart was prepared in the said report and liability was assessed on the basis of salary expenses, which was recorded as one of the heads in the said chart.

3. On 22-05-2013, the Assis