JUDGMENT :

B.R. SARANGI, J.

Tata Refractories Employees Co-operative Society Limited situated at Belpahar in the district of Jharsuguda, has filed this application challenging order dated 30.10.2001 passed by the Assistant Provident Fund Commissioner (C), Sub-Regional Office, Rourkela -opposite party no.1 under Section 7-A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (for short “EPF & MP Act, 1952”) directing the petitioner to pay a sum of Rs.3,83,951/- as provident fund dues towards (i) the provident fund contribution, (ii) the family pension contribution/EPS’ 95 contribution, (iii) the administrative charges, (iv) the employees deposit linked insurance contribution, (v) the employees deposit linked insurance administrative charges for the period from 11/97 to 9/2001, and a sum of Rs.83,198/-towards interest for the period up to 17.10.2001 @ 12% per annum under Section 7-Q of the Act.

2. The factual matrix of the case is that Tata Refractories Employees Co-operative Society Limited is a society registered under the Orissa Co-operative Societies Act, 1962. The petitioner society is engaged in sale and purchase of groceries, stationery, clothes, Liquefied Pe