ORDER :

K. Ravichandrabaabu, J.

1. Ms. R. Meenakshi, learned standing counsel takes notice for the respondents. By consent of both the parties, the main, writ petition is taken up for final disposal at the admission stage itself.

2. This writ petition is filed by the Nelliyalam Municipality, Nilgiris District, challenging the order dated 30.12.2019 of the first respondent passed under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, wherein and whereby, the petitioner-Municipality was directed to remit a sum of Rs. 65,35,217; towards the dues payable by the petitioner-Municipality under the EPF & MP Act.

3. Mr. S.R. Rajagopal, learned Additional Advocate General appearing for the petitioner contended that the first respondent failed to consider the objections raised by the Municipality with regard to the very applicability of the above said Act, since there are only 12 employees in 'Amma Unavagam' and therefore, the petitioner-Municipality cannot be called upon to pay the contribution in respect of those employees, who are less than 20 in numbers. He also raised the other objections against the impugned order touching upon the merits of the matter.

4.