This is an appeal under Rule 164 of the Companies (Court) Rules, 1959. It is preferred by the Regional Provident Fund Commissioner. The provident fund authorities are aggrieved by a determination made by the official liquidator on 10th August, 2010 allowing their provident fund claim for Rs.3,99,149-95P only. They are also aggrieved by the rejection of the balance claim amounting to Rs.11,07,922-17P (at page 19 of the paper book).

2. The reason advanced by the official liquidator's office for such rejection is this:

"Due to lack of sufficient documentary evidence i.e. non-furnishing of copy of orders issued by Regional Provident Fund Commissioner under section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952."

3. Mr. Prasad refers to a letter dated 12th April, 2010 at page 34 of the paper book. By that letter the provident fund authorities forwarded some documents which included section 7A orders to the official liquidator. He says that despite forwarding of this order an erroneous recording was made in the determination made by the office of the official liquidator that these orders were not available. Mr. Rajiv Lal, learned Advocate, appearing for t