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 Central Government Industrial Tribunal cum EPF Appellate Tribunal in EPFA No.108 of 2019 and quash its order dated 14.08.2019 in so far as it directs the petitioner to deposit 40% the dues determined in terms of the order of the respondent dated 19.05.2014.)

The order dated 14.08.2019 passed by the Central Government Industrial Tribunal cum EPF Appellate Tribunal in EPFA No.108 of 2019 is under challenge in the present writ petition.

2. The writ petitioner is an establishment covered under the provisions of EPF & MP Act and it has been regularly paying EPF contribution on basic wages in accordance with Section 2(b) of the Act. The respondent claimed the contribution on various allowances for the period from March 2011 to August 2013. The petitioner filed W.P.No.3730 of 2014 before this Court challenging the said proceedings. By order dated 07.02.2014, the respondent was given liberty to proceed with the case but not to make any demand. By order dated 19.05.2014, the respondent demanded contribution of Rs.2,33,88,768/-. The above order