JUDGMENT :

A. S. CHANDURKAR, J.

The challenge raised in this Letters Patent Appeal is to the judgment of learned Single Judge dated 29-3-2012 in Writ Petition No. 1071/2007. By that judgment, the writ petition preferred by the appellant challenging the order dated 26-2-2007 passed by the Assistant Provident Fund Commissioner seeking deposit of dues towards provident fund by treating it to be the principal employer was dismissed.

2. The facts in brief are that the respondent No. 2 herein-Security Services Agency has been registered as an establishment under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short “the said Act”). The services of the Security Agency were contractually engaged by the Municipal Corporation for providing security guards. As the dues of the employees of the Security Agency were not paid, proceedings under section 7-A of the said Act were initiated against the Security Agency. An order under section 7-A was passed on 5-5-2006, determining the amount of liability towards dues at Rs. 30,01,866/-. Since the aforesaid dues were not paid by the Security Agency, the Assistant Provident Fund Commissioner sought to recover that amount from the