JUDGMENT

Najmi Waziri, J.(Oral)--This writ petition impugns the order dated 22.05.2014 passed by the learned Employees Provident Fund Appellant Tribunal in ATA No. 40 (4)/2002, whereby the assessment order passed by the Assistant Provident Fund Commissioner dated 29.10.2001 was set aside under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short `the Act'). By the said order, two entities i.e. the respondent and M/s Legend Interiors were clubbed together for assessment apropos applicability of the Act, under Section 7-a read with Section 2-a of the Act. The report of the inspection team dated 09.09.1991, records that 21 employees were found in the premises of the respondent company, which was being shared by the another entity. The learned counsel for the respondent submits that the entity M/s. Legend Interiors permanently closed its operations w.e.f. 31.07.1999. The impugned order has dealt with the issue as under:

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5. Heard the Ld. Cou