JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the records relating to the proceedings of the 1st respondent dated 18.11.2014 in ATA No.1020(13) 2014 and quash the order passed therein.)1. The writ petition has been filed questioning the validity of the order passed by the 1st respondent in proceedings dated 18.11.2014.

2. The petitioner is Regional Provident Fund Commissioner and the 2nd respondent defaulted in payment of Provident Fund contributions and other statutory charges for the period from April 2009 to February 2012. The employer was issued with a show cause notice informing the proposed levy of damages for the default committed by the 2nd respondent Establishment duly annexing the statement showing the wage month, due date and amount payable in the respective Accounts.

3. The 2nd respondent preferred an appeal to the Employees Provident Fund Appellate Tribunal and the tribunal passed a final order setting aside the order issued by the original authority. Challenging the said order, the present writ petition has been filed.

4. The issues raised by the writ petitioner with reference to t