Heard Sri Rajeev Kumar Verma, learned senior counsel, who was assisted by Sri Prashant Sinha, learned counsel for the petitioner and Sri Maheshwar Prasad Srivastava, learned counsel, who has appeared on behalf of the sole respondent.

2. The petitioner, invoking writ jurisdiction of this Court under Article 226 of the Constitution of India, has prayed for quashing of an Order Dated 24th September, 2014 passed by Employees Provident Fund Appellate Tribunal, New Delhi (hereinafter referred to as the “Appellate Tribunal”) in ATA No. 346 (3) of 2014. By the said order the learned Appellate Tribunal has set aside the Order Dated 22.5.2013 passed by the Regional Provident Fund Commissioner, Bihar, Patna, in a proceeding under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the “Act 1952”).

3. Short fact of the case is that though the respondent / establishment was under the cover of the Act, 1952, a complaint was received on an allegation that the establishment had denied membership of Employees Provident Fund to about 260 workers. Accordingly after conducting some necessary formalities a proceeding under Section 7A of