Vinod K. Sharma, J.

1. The petitioner has challenged the order passed by the Assessing Officer, u/s 14(B) of the Employees' Provident Fund and Miscellaneous Provisions Act 1952, (herein-after referred to as the "Act") and that of Employees Provident Fund Appellate Tribunal. The petitioner is the Co-operative Sugar Mills situated in the backward area of Madurai District. Keeping in view of the continuous losses, the petitioner applies for permission for layoff u/s 25-M(1) of the Industrial Disputes Act 1947. The permission was granted for layoff vide order, dated June 28, 2003. The layoff was also held to be justified vide award, dated June 28, 2006 by the learned Industrial Tribunal, Chennai. The employees were paid 50% of the wages as layoff compensation.

2. On account of non deposit of contribution by the petitioner, the proceedings u/s 7A were taken, in which, the layoff compensation paid by the petitioner was also taken to be part of wages. The petitioner in compliance with the order passed by the Assessing Officer deposited the said amount.

3. Thereafter, the proceedings u/s 14(B) of the Act were initiated against the petitioner, on the ground of delay in deposit of contri