JUDGMENT

Sri S.K. Mishra, J.

1. Heard Shri T.A. Khan, Sr. Advocate assisted by Shri Vinay Bhatt, Advocate for the petitioner and Shri Bhupendra Singh Bisht, Advocate for the respondents.

2. In this writ petition, the petitioner, being a company incorporated under the Companies Act, has prayed to issue a writ of Certiorari quashing the order dated 26.03.2009 and order dated 28.10.2009 passed by Regional Provident Fund Commissioner - respondent no. 2 and further to quash the order dated 02.05.2011 passed by Appellate Tribunal, Employees Provident Fund, Delhi.

3. Petitioner Company was suffering heavy financial loss to the tune of Rs. 420.86 lakhs in 2000-01. Hence, the matter was referred to Board for Industrial and Financial Reconstruction (for short “BIFR") established under Section 4 of the Sick Industries Companies (Special Provisions) Act, 1985 (for short “the Act, 1985"). Because of the financial loss sustained by the Petitioner – Company, it was declared sick industry on 21.07.2004. In that proceedings, the Provident Commissioner was also a party. On 09.06.2003, respondent no. 2 issued a demand for payment of interest on delayed contribution of provident fund under Section 7Q a