JUDGMENT :

1. The petitioner has filed present writ petition assailing the order dated 09/08/2010 (Annexure P/1) passed in appeal No. ATA No. 62(8)/2003 passed by the learned Employees Provident Fund Appellate Tribunal, New Delhi and against the Interim order dated 17/04/2002 (Annexure P/3) by which the respondent No.2 has assessed the P.F. dues of Employees working in the Cooperative Society working with the petitioner to the tune of Rs.15,30,766/- under Section 7A of the E.P.F Act, 1952 (for short, the Act ‘1952’)

2. Brief facts reflected from the record are that the petitioner is a Government undertaking and is involved in power manufacturing sector. The respondent initiated proceeding under section 7 A of the Act, 1952 vide notice dated 11/11/1991 issued by the Regional Provident Commissioner, Indore. The Regional Provident Fund Commissioner Indore vide its order dated 11/04/1997 has rejected the prayer of the petitioner for grant of relaxation from applicability of Act, 1952. Therefore, it is directed petitioner to comply with the provisions of Act, 1952, thereafter, the proceeding were transferred to Regional Provident Fund Commissioner, Raipur.

3. The proceedings under section