Hon’ble V.K. Shukla, J.—M/s. National Winder through its Managing Director Ravindra Kumar Shah has approached this Court questioning the validity of the order dated 16.7.2004 passed by Regional Provident Fund Commissioner, respondent No. 2 and the order passed by Employee Provident Fund Appellate Tribunal, New Delhi dated 8.9.2005 dismissing the appeal preferred against the same being time barred. Further prayer has been made for not giving effect to the aforesaid two impugned orders and further for not taking coercive measure for recovering the aforesaid amount.

2. Brief facts as it emerges from the writ petition is that petitioner’s company is registered under the Indian Companies Act in the name and style of M/s. National Winder with its registered office at Pisachmochan Varanasi. Petitioner’s company is engaged in the business of manufacturing of Fan under the branded name of Cinni Fan. Petitioner’s establishment has been registered under Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter called Act 1952) and in lieu of this registration No. 938 has been allotted. Petitioner has contended that on account of closure of Banaras State Bank Limited,