JUDGMENT :

(Raja Basu Chowdhury, J.):

1. The present writ application has been filed, inter alia, challenging the order dated 16th March 2021 passed by the respondent no.3 under Sections 7Q and 14B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act).

2. The petitioner claims to be covered under the provisions of the said Act. It is in connection with the above coverage that sometimes on or about 22nd February, 2021, the petitioner was served with a notice for determination of liability under Sections 7Q and 14B of the said Act, for the period from 1st January, 2011 to 22nd February, 2021. Along with the said notice the petitioner was also forwarded with the statement showing amount payable under Section 7Q and 14B of the said Act. The petitioner immediately objected to such determination and by communication in writing dated 9th March, 2021 had brought to the notice of the respondents that the respondents had not taken into consideration the payments made by the petitioner from February 2009 to March 2009.

3. It was also,