V. Kameswar Rao, J.

1. The Assistant Provident Fund Commissioner, Faridabad (‘Commissioner’, in short) has filed the present writ petition challenging the order dated March 05, 2013 passed by the Employees’ Provident Fund Appellate Tribunal, New Delhi (‘Tribunal’, in short) in A.T.A. No. 581 (16) 2005 which is an appeal filed by the respondent against the order dated April 26, 2005 passed by the Commissioner under Section 7-B of the Employees Provident Fund and Misc. Provisions Act, 1952 (‘Act’ in short), whereby the Tribunal has found the appeal filed by the respondent within limitation as it was filed after 58 days of the passing of the impugned order dated April 26, 2005, and thereby rejected the objection of the petitioner by imposing a cost of Rs.5,000/-.

2. The brief facts are, proceedings under Section 7-A of the Act were initiated against the respondent, whereby different orders were passed for different periods. The last order was dated May 31, 2001. The total demand including under Section 14B was for Rs.5.71 crores. The details of the demand are as under:

Sr. No.

Period

Amount Assessed u/s

Date of order

7A

14B

1

08/94 to 03/96

1,83,66,785

10.12.96

2

06/96 to 11/97

4,62,018

12.