1. The petitioner Trust has filed the present writ petition, challenging an order passed by the Employees' Provident Fund Appellate Tribunal made in ATA No.680(13)2008 dated 28.01.2011. The Tribunal heard the appeal filed by the petitioner Trust at its camp sitting at Coimbatore and dismissed the appeal. Challenging the same, the writ petition came to be filed.

2. When the matter came up on 07.07.2011, this Court directed notice to be issued to the learned Standing Counsel for the second respondent. Accordingly, Mr.K.Gunasekaran, learned Standing Counsel for the PF Department appears. He had also filed a counter affidavit dated 20.07.2011.

3. Heard the arguments of Ms.Narmadha Sampath, learned counsel for the petitioner and Mr.K.Gunasekaran, learned Standing Counsel for the second respondent PF Department.

4. It is the stand of the petitioner that the Trust was earlier exempted under Section 17 (2-A) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short PF Act) for the period from 01.04.1990 to 31.03.1993. Subsequently, during the year 1994, the Trust had appointed staff on contract system and dispensed with the Provident Fund (for short PF)