JUDGMENT :

SANDEEP K. SHINDE J.

1. This Petition under Article 226 and 227 of the Constitution of India seeks to challenge the order dated 15th January, 2021 passed under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (Act for short) and order dated 18th February, 2021 passed under Section 7B and order dated 23rd February, 2021 passed under Section 8F of the said Act.

2. Petitioner is an establishment within the meaning of Section 1(4) under Schedule Head “Financing Establishment” of the said Act. Enquiry under Section 7A of the Act was initiated against the establishment by issuing summons on 31st August, 2009 for the period from August 2002 to August 2009, to assess and recover the statutory EPF dues from the establishment.

3. Enforcement Officer’s report dated 22nd May, 2013 was disputed by the Petitioners, contending that the Pigmy Agents being Commission Agents could not be considered as “Employees of the Petitioner-Establishment” and therefore commission being earned by them was not liable for provident fund deduction. To verify the Petitioner’s contention Respondents called for particulars like appointment letters of the Pigmy Agents; nature