V. Kameswar Rao, J. (Oral)

1. The challenge in this writ petition is to the order dated October 29, 2013 passed by the Employees’ Provident Fund Appellate Tribunal (Tribunal in short) in appeal No. A.T.A. 685 (11) 2010, whereby the appeal filed by the petitioner challenging the order dated April 20, 2007 passed by the Assistant Provident Fund Commissioner, Amritsar under Section 7A of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 (Act in short), was dismissed on the ground that the appeal was barred by limitation.

2. Even though, I may state here that the Tribunal has made some observations on the merits of the case, I refrain from going into the merits of the case in view of my conclusion here-in-under.

3. The learned counsel appearing for the petitioner would submit that after the order dated April 20, 2007 in proceedings under Section 7A of the Act was passed, the petitioner filed a review petition on May 27, 2007. The review petition was rejected by the Assistant Provident Fund Commissioner on July 10, 2007. It is his submission that on wrong legal advice, a suit for declaration was filed by the petitioner before the Court of Civil Judge, Senior