Suresh Kait, J.

1. Vide the present petition, the petitioner School seeks setting aside of the order dated 13.10.2010 passed by the EPF Appellate Tribunal, New Delhi, and the order dated 19.09.2005 passed by the respondent No. 2/Assistant Provident Fund Commissioner (for short "Commissioner"), whereby the petitioner Establishment was directed to make compliance under all the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short "the EPF Act"), w.e.f. 01.02.2005, subject to the right of the Department to shift back the date of coverage if subsequently found that the Act is applicable to the Establishment from previous date. Mr. Rajiv Shukla, learned counsel appearing on behalf of the petitioner Establishment submits that the petitioner Establishment had filed reply to the notice issued under Section 7-A of the EPF Act by the Commissioner, whereby stated that Smt. Sarabjit Kaur, Principal of the School, appeared before the Commissioner on 27.07.2005 and stated that the Enforcement Officer, who inspected the School on 16.02.2005, had submitted the Coverage Performa alleged to have been signed by Smt. Sarabjit Kaur, presenting herself as