A.K. Sikri, Acting Chief Justice:—

1. Vide orders dated 13.7.2012 the Division Bench referred the matter for determination of question of law, which arises in this petition, by a Larger Bench. The reason for reference of the matter to the Larger Bench was the judgment given by the earlier Division Bench in the case of M/S System and Stampings and Anr. Vs. Employees’ Provident Fund Appellate Tribunal and Ors., 2008 LLR 485. It was argued by the respondents that certain facts/provisions could not be pointed out to the Division Bench and had that position been there before the Court, it would have changed the direction of the judgment. The Division Bench felt that in case the stand of the respondent is accepted, that would result in taking contrary view to the view taken by the Division Bench in M/S System and Stampings (supra), and for this reason, it would be appropriate if the matter is referred to the Larger Bench for determination. The facts are stated in detail in the reference order dated 13.7.2012. However, for complete understanding of the issue at hand, it would