JUDGMENT :

Satyen Vaidya, J.

By way of instant petition, petitioner has prayed for following substantive reliefs:

“i) The impugned order dated 23 January, 2023 passed under Section 7-O of the EPF Act, 1952, to the extent that it directs the petitioner herein to deposit 50% of the amount assessed by the Regional Provident Fund Commissioner-II, Shimla under Section 7A of the EPF Act, may kindly be set-aside and quashed.

ii) Alternatively, the impugned order dated 23 January, 2023 passed under Section 7-O of the EPF Act, 1952, to the extent that it directs the petitioner herein to deposit 50% of the amount assessed by the Regional Provident Fund Commissioner-II, Shimla under Section 7A of the EPF Act, may kindly be modified to require the petitioner to deposit a token amount, as may be deemed appropriate in facts and circumstances of the case.

iii) Alternatively, the impugned order dated 23 January, 2023 passed under Section 7-O of the EPF Act, 1952 to the extent that it directs the petitioner herein to deposit 50% of the amount assessed by the Regional Provident Fund Commissioner-II, Shimla under Section 7A of the EPF Act may kindly be modified to require the petitioner to deposit the sai