SANJIV KHANNA, J.

1. M/s. Net 4 India Ltd. by this writ petition has challenged the vires of Section 7Q of the Employees Provident Fund Act, 1952 (Act) as being unconstitutional and violative of constitutional rights granted under Article 14, 19(1)(g) and Article 265 of the Constitution of India. In addition, the petitioner has prayed for direction to the Assistant Provident Fund Commissioner (respondent No. 2) to refund Rs.6,00,375/- along with interest. Another prayer made in the writ petition is for setting aside and quashing of the order dated 16th February, 2016 issued under the cover of letter dated 17th February, 2016.

2. The challenge to Section 7Q of the Act is primarily predicated on the ground that the establishment does not have the right to appeal. Reliance is placed upon the decision of a Division Bench of this Court in M/s. Wire Netting Stores, Delhi and Another vs. The Regional Provident Fund Commissioner & Others, ILR (1984) 1 Del 76. The levy of interest u/s 7Q has been challenged on the ground of irrationality, being arbitrary and unjustifiable, as de