1. The petitioner is a Matriculation School and in this writ petition, they have come forward to challenge an order passed by the first respondent viz., the Assistant Provident Fund Commissioner, Coimbatore dated 24.05.2005. The said order came to be passed under Section 7B of the Employees' Provident Funds and Miscellaneous Provisions Act(hereinafter referred to as the Act.

2. By the impugned order, the petitioner's request for reviewing the order passed under Section 7A of the EPF Act dated 25.11.2005 was rejected. Aggrieved by the order passed by the respondents, the writ petition came to be filed.

3. The writ petition was admitted on 17.06.2005. Pending the writ petition, this Court granted interim stay on condition that the petitioner pays a sum of Rs.1 lakh within a period of four weeks. It is admitted by the both sides that the said condition imposed by this Court has been complied with.

4. On notice from this Court the respondents have filed a counter affidavit dated 29.08.2011.

5. The facts leading to the filing of the writ petition are as follows:

It is an admitted case that the petitioner's School is covered by the provisions of EPF Act from 1996-1997 when the