Navaniti Prasad Singh, J.

A supplementary affidavit has been filed on behalf of the appellants in regard to the action proposed to be taken against their employees who had not filed proper response in the appellate proceedings. Let the same be kept on record. Court directs that those proceedings, which have been initiated, be taken to their logical end at the earliest.

2. Heard learned counsel for the appellant, and, with his consent, this appeal is being taken up for the purposes of final disposal at this stage itself.

3. We have gone through the order passed under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (for brevity, the Act) as also the order of the appellate authority, New Delhi. We have also seen the order of the learned Single Judge. We find no reason to interfere in the matter inasmuch as, in our view, the case is squarely covered by the decision of the Apex Court in the case of Food Corporation of India v. Provident Fund Commissioner & Others since reported in (1990) 1 Supreme Court Cases 68.

4. Let it be noted that the procedure for assessment under Section 7A of the Act is for assessing the dues payable under the Act which