IMPORTANT POINT
The rejection of a review application does not eliminate the right to appeal against the original order under Section 7A of the Act.

JUDGMENT :

Sandeep V. Marne, J.

1. This Writ Petition is filed invoking jurisdiction of this Court under Article 226 of the Constitution of India to set up a challenge to the order dated 31 May 2024 passed by the Regional Provident Fund Commissioner-I, Pune under provisions of Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (the Act). Upon being queried as to why the Petitioner has directly approached this Court challenging order passed under Sections 7A of the Act despite availability of remedy of appeal, Ms. Doshi, the learned counsel appearing for Petitioner would submit that Petitioner filed an application for review of order dated 31 May 2024 before the Regional Provident Fund Commissioner, Pune under provisions of Section 7B of the Act and that the Review Application has been rejected by order dated 6 August 2024. She would invite my attention sub-section (5) of Section 7B of the Act in support of her contention that the order passed in Review Petition under Section 7B is not appealable and that since no appeal can be filed against order dated 6 August 2024, Petitioner is left if no other remedy than to invoke writ jurisdiction of this Court under Article 226 of the Constitution of India.

2. The statutory scheme of the Act is such that if there is determination of monies due from employer by the Provident Fund Commissioner under Section 7A of the Act, there is a remedy of filing appeal to the Tribunal under Section 7-I of the Act. The appeal needs to be filed within a period of 60 days under the provisions of Rule 7 of The Tribunal (Procedure) Rules, 1997 (the Rules). Under second proviso to Rule 7(2), no appeal filed by the employer can be entertained by the Tribunal unless the employer deposits a demand draft representing 75% of amount due as determined under Section 7A of the Act.

3. Undoubtedly, power of review is conferred upon the Provident Fund Commissioner under provisions of Section 7B of the Act which reads thus:-

7B. Review of orders passed under section 7A.—

(1) Any person aggrieved by an order made under sub-section (1) of section 7A, but from which no appeal has been preferred under this Act, and who, from the discovery of new and important matter or evidence which, after the exercise of due diligence was not within his knowledge or could not be produced by him at the time when the order was made, or on account of some mistake or error apparent on the face of the record or for any other sufficient reason, desires to obtain a review of such order may apply for a review of that order to the officer who passed the order: Provided that such officer may also on his own motion review his order if he is satisfied that it is necessary so to do on any such ground.

(2) Every application for review under sub-section (1) shall be filed in such form and manner and within such time as may be specified in the Scheme.

(3) Where it appears to the officer receiving an application for review that there is no sufficient ground for a review, he shall reject the application.

(4) Where the officer is of opinion that the application for review should be granted, he shall grant the same:

PROVIDED that,—

(a) no such application shall be granted without previous notice to all the parties before him to enable them to appear and be heard in support of the order in respect of which a review is applied for, and

(b) no such application shall be granted on the ground of discovery of new matter or evidence which the applicant alleges was not within his knowledge or could not be produced by him when the order was made, without proof of such allegation.

(5) No appeal shall lie against the order of the officer rejecting an application for review, but an appeal under this Act shall lie against an order passed under review as if the order passed under review were the original order passed by him under section 7A.

4. Under sub-section (5) of Section 7B, if the Review Application is rejected, such order rejecting the Review App