JUDGMENT :

(Dinesh Kumar Singh, J.) :

This batch of writ petitions has been filed impugning the orders passed by the Employees Provident Fund Tribunal, New Delhi in the appeals filed by the respondents against the order passed by the Regional Provident Fund Commissioner under Section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (‘the EPF Act’ for brevity). The Tribunal in all the orders impugned in these writ petition has set aside the order passed by the Regional Provident Fund Commissioner under Section 7A of the EPF Act.

2. The Tribunal has held that the Commissioner is required to determine the outstanding PF liability by fairly conducting an enquiry. The Commissioner did not hold any enquiry regarding non enrollment of employee as contemplated in Paragraph 26B of the Employees Provident Fund Scheme,1952 (‘the Scheme’ for short). It was also held by the Tribunal that the determination of the dues is to be made on average basis whereas the Commissioner has assessed the dues on omitted wages, taking average wages per day per employee for the periods multiplying with the number of man-days per month, which is accepted for the purpose of calculation of