JUDGMENT :

1. By this petition, the petitioner-Bank has put forth prayer clause 13(a) and (b) as under :-

“13(a). That this Honourable Court be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or any other appropriate Writ or Order or direction under Article-226 & 227 of Constitution of India calling for the records and proceedings of Appeal No.46 of 2021 in the matter of Impugned Order dated 25.11.2011 passed by Learned Presiding Officer of the Employees Provident Fund Appellate Authority, Mumbai and after going through legality, validity and propriety of the same, be pleased to quash and set aside the Impugned Order dated 25.11.2021.

13(b). That pending the hearing and final disposal of this Petition, this Honourable Court be pleased to stay the operation and implementation of the Impugned Orders dated 18.08.2021 and 25.11.2011 passed by respondent Nos.1 and 2 respectively.”

2. I have considered the submissions of the learned Advocate for the petitioner-Bank and the learned standing counsel for the respondent No.1-Provident Fund Authority. An Appeal under Section 7-I of the EPF & MP Act, 1952 bearing CGIT-2/EPFA/Q No.46 of 2021 is pending before the learned Appellate Tribunal -2 at Mumbai.

3. Section 7-I of the Act of 1952 reads as under :-

“7-I. Appeals to Tribunal.-(1) Any person aggrieved by a notification issued by the Central Government, or an order passed by the Central Government or any authority, under the proviso to sub-section (3), or sub-section (4), of section 1, or section 3, or sub-section (1) of section 7-A, or section 7-B [except an order rejecting an application for review referred to in sub-section (5) thereof], or section 7-C, or section 14-B, may prefer an appeal to a Tribunal against such notification or order.

(2) Every appeal under sub-section (1) shall be fled in such form and manner, within such time and be accompanied by such fees, as may be prescribed.

4. Section 7-O of the Act of 1952 reads as under :-

7-O. Deposit of amount due, on fling appeal.- No appeal by the employer shall be entertained by a Tribunal unless he has deposited with it seventy-five per cent of the amount due from him as determined by an officer referred to in section 7-A :

Provided that the Tribunal may, for reasons to be recorded in writing, waive or reduce the amount to be deposited under this section.”

5. In O.G.Bajaj Construction Vs. Assistant Provident Fund Commissioner, Nagpur, 2010(3) Mh.L.J. 325, the learned Division Bench of this Court considered the scope and powers of the Appellate PF Tribunal, in considering an application for waiver or reduction in the deposit amount. It was held in paragraphs 17, 18 and 19 as under :-

“17. Any party claiming waiver of prior deposit has to show :

(1) That the order under appeal is patently illegal or without jurisdiction.

(2) No liability whatsoever is attracted.

(3) Even if liability is attracted, on facts, the appellant has no capacity or resource and liquidity of paying the dues so claimed.

18. On the last date of hearing, the learned Advocate for the appellant had agreed to place on record some evidence from which he would demonstrate incapacity of the appellant to make prior deposit, and shall urge for waiver based on such material.

The learned Advocate for the appellant has today tendered an affidavit, which we have perused.

19. The affidavit tendered today does not disclose an iota of statement or evidence in support to demonstrate financial capacity of the appellant and incapacity if it be so.”

6. After this matter was briefly heard, I had called upon the learned counsel for the petitioner-Bank to take instructions as to the deposit of 75% of the amount assessed under Section 7-A inquiry. The learned counsel submits on specific instructions from the petitioner-Bank that the amount would be deposited with the RPFC-II, at it’s Sub-Regional office at Nashik within one week. The impugned interim order of the PF Appellate Tribunal would, therefore, stand complied with.