The main legal point established in the judgment is that a party aggrieved by an order under section 7A of the Act, 1952 has the locus standi to file a review application under section 7B, and authorities must pass reasoned orders and comply with the principles of natural justice.

JUDGMENT :

S.N. Prasad, J. - Petitioner being aggrieved with the order dated 10.1.2012 passed by the Assistant Provident Fund Commissioner(Comp.I), Regional Office, Odisha, Bhubaneswar has filed this writ petition with direction to make specific assessment in respect of the employees deployed by the service provider in the petitioner's establishment and to refund sum of Rs.43,79,823/- which was illegally realised from the petitioner's bank account.

2. Brief facts of the case of the petitioner is that the Orissa State Beverages Corporation Limited, the petitioner, has decided to engage M/s Panther Security Services (opposite party no.3), to provide total security and allied services to the Corporate office and different depots of the petitioner and for that an agreement was entered into in between the petitioner and opposite party no.3 on 23.11.2004 and in pursuance to the same employees were deployed in the petitioner's establishment and the petitioner decided to deduct 10% from the bills of the service provider to ensure deposit of P.F. dues with effect from October,2005 which continued up to June,2009, which was communicated to the office of the Regional Provident Fund Commissioner vide letter no.1883 dated 19.6.2009 and dated 21.1.2010. Petitioner was served with a notice intimating that a proceeding under section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act, 1952) was initiated against M/s Panther Security Service for default in deposit of provident fund dues from 1,2007 to 12/2010 and it was intimated by the authority that the said proceeding was concluded on 16.5.2011 and a sum of Rs.43,79,823/- has been assessed, after receiving the said letter petitioner prepared a Banker Cheque bearing No.530930 dated 26.9.2011 for a amount of Rs.17,44,388/- which was withheld from the bills of the service provider but the same was returned vide letter dated 29.9.2011 with communication that a sum of Rs.43,79,823/- had already been realised from the bank account of the petitioner lying in the State Bank of India, IDCO Tower, Bhubaneswar Branch.

It is the case of the petitioner that while passing order under section 7A of the EPF Act,1952 petitioner was neither made a party nor communicated with the order passed under section 7A of the Act,1952 and it is only after the order having been passed under section 7A, request has been made for obtaining certified copy of the order then only it could be known to the petitioner regarding the order which was passed under section 7A of the Act,1952. According to the petitioner assessment was made on the basis of all employees engaged by M/s Panther Security Service from the month of 1/2007 to 12/2010 which were deployed in different organisations besides M/s Orissa State Beverages Limited, petitioner, but it is apparent from the order of assessment that the said assessment was made for the employees deployed in the establishment of Orissa Disaster Management, but it is not known till date, for how many employees the assessment was made. Since it is apparent that the assessment has been made for all the employees of M/s Panther Security Services the petitioner is not liable to pay the entire dues except for the employees deployed in its establishment through Panther Security Services. According to the petitioner services of M/s Panther Security Services was discontinued after August,2009 which was communicated vide letter dated 6.8.2009 and thereafter services of the opposite party no.3 were never been taken but assessment has been made by the authority while passing order under section 7A of the Act,1952 for the period from 1/2007 to 12/2010 along with interest. Case of the petitioner that the order has been passed by the authority under section 7A of the Act, 1952 is behind back which in gross violation of principle of natural justice and without any notice, a sum of Rs.43,79,823/- has been recovered from the bank account of the pe