JUDGMENT :

A.J. DESAI, J.

1. By way of present appeals, preferred under Clause 15 of Letters Patent, present appellant-original petitioner has challenged the order dated 13.03.2012 passed by learned Single Judge in captioned writ petitions, by which, learned Single Judge has upheld the order dated 07.09.2011 passed by Employees’ Provident Fund Appellate Tribunal, New Delhi, Camp at Jaipur in ATA No. 426(5) 2010, ATA No. 155 (5) 2010 and ATA No. 577(5) 2010, by which, the Tribunal has reduced the liability of the respondent at the rate of 22% including rate of interest annually, and therefore, present appellant has filed Civil Application (For Amendment) No. 1 of 2021 in each of the appeal. The said applications were opposed by the present respondent and by a CAV IA order dated 21.01.2022 passed by the Division Bench of this Court (Coram: Hon’ble Mr. Justice N.V. Anjaria and Hon’ble Dr. Justice A.P. Thaker) in Civil Application (For Amendment) No. 1 of 2021 in R/Letters Patent Appeal No. 1261 of 2012 in Special Civil Application No. 2015 of 2012 with allied matters, dismissed the said applications and permitted the Authority to challenge the decision.

2. Today, when the matters are tak