K.K. Tated, J.

1. Heard the learned counsel for the parties.

2. Rule.

3. By consent rule is made returnable forthwith. Matter is taken up for final hearing at the stage of admission.

4. By this petition under articles 226 and 227 of the Constitution of India, petitioner Regional Provident Fund Commissioner challenges the order dated 20.10.2010 passed by the learned Presiding Officer, Provident Fund Appellate Tribunal in Appeal ATA No. 697(9) of 2008 allowing respondent original appellant's appeal against the order passed by Provident Fund Appellate Authority u/s 7A of the Employees Provident Fund and Misc. Provisions Act, 1952 directing the respondent to deposit the dues towards the contribution of Provident Fund on the wages paid to the Karigar.

A few facts of the matter are as under:

5. The Assistant Provident Fund Commissioner issued summons dated 6-10-2006 to the respondent Company Galling upon them to remit the provident fund pension fund and insurance fund contribution and administrative charges towards provident fund and insurance fund due for the period from May 2003 to August 2006 in accordance with the provisions of Employees' Provident Fund and Misc. Provisions Act,