JUDGMENT :

The petitioner who is the Managing Partner of a partnership firm of Chartered Accountants-M/s. Kumar and Biju Associates, has filed this writ petition challenging Ext. P38 order issued by the 1st respondent under Section 7B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the “Act”) as also Ext.P40 order issued by the 5th respondent Tribunal rejecting the appeal filed by the petitioner against the above order.

2.1 The short facts, necessary for the disposal of this writ petition is as under: The petitioner claims that there were only three employees working in the firm. However, by Ext.P2 notice dated 01.01.2007, the 1st respondent herein applied the provisions of the Act as regards 28 employees said to be working with the firm. Later, adjudication was carried out under Section 7A of the Act. An ex parte order at Ext.P6 was issued by the 1st respondent herein dated 10.04.2007 holding that the petitioner is to satisfy Rs.4,95,819.75/- under Section 7A of the Act. The above proceedings were finalised on the basis of the report dated 29.12.2006 of the Enforcement Officer to the effect that at the time of their visit to the p