JUDGMENT :

Prayer: Petition filed Under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the 1st respondent in ATA No. 364 (13)/2005 and quash the order dated 07.07.2009.

1. The order dated 07.07.2009 passed in A.T.A No.364(13) 2005 is under challenge in this writ petition.

2. The writ petitioner is the Assistant Provident Fund Commissioner. The second respondent is an establishment covered under the Employees' Provident Fund & Miscellaneous Provident Act, 1952 (hereinafter referred to as 'the Act'). Admittedly, there is delay in payment of employees provident Fund contributions. To be precise, the establishment paid EPF contribution for the period of January, 1999 to February, 2002 belatedly. The Management contended that due to continuous loss, the second respondent herein could not pay the PF Contribution in time. The petitioner herein had issued show cause notices on 03.10.2001 & 25.12.2004 under Section 14B of the Act. On 03.03.