JUDGMENT

1. Heard on the question of admission.

2. This petition under Article 227 of the Constitution of India has been filed against the order dated 20-12-2019 passed by Central Government Industrial Tribunal-cum-Labour Court, Lucknow in Appeal No. 53/2019 by which the appeal filed the petitioner against the order dated 10-10-2019 passed under Section 7-Q of The Employees' Provident Funds and Miscellaneous Provisions Act, 1952, has been dismissed on the ground that it is not maintainable.

3. According to the petitioner, the necessary facts for disposal of the present petition in short are that the petitioner is a Private Limited Company and is working as an authorized dealers for Vehicles/Cars. The petitioner's establishment is situated at Gwalior, and the office of respondents no. 2 and 3 are also situated in Gwalior and the order dated 10-10-2019 was also passed at Gwalior. Thus it is claimed that, a part of Cause of Action has arisen within the territorial jurisdiction of this Court, therefore, this Court has a jurisdiction to entertain the writ petition against the order dated 20- 12-2019 passed by CGIT-cum-Labour Court, Lucknow. It is not disputed by the Petitioner, that Petitioner firm is covered by the provisions of The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (In short EPF Act). It is claimed that although the petitioner had deposited its Provident Fund Contribution after payment of wages to its employees, and there was no default in deposit of contribution, however, for the pre-discovery period between July 2009 to April 2014, by order dated 14-12-2016, the petitioner was saddled with the liability of Rs. 48,76,050 without there being any identification of the beneficiaries. It is admitted by the Petitioner, that the said amount was deposited by it with the responent no. 3 on 21-3-2017,24-8-2013,14-9-2017 and 9-10-2017 and the order dated 14-12-2016 was never challenged by the petitioner and thus, the order dated 14-12-2016 has attained finality.

4. It is the case of the petitioner, that after the deposit of amount of Rs. 48,76,050, the petitioner was issued a composite show cause notice on 26-9-2019 indicating that an amount of Rs. 48,76,050 is due under Section 14-B and an amount of Rs. 31,13,873 is due under Section 7-Q of EPF Act, and thus in all an amount of Rs. 79,89,923 was shown to be outstanding against the petitioner under Section 14B and 7-Q of EPF Act. Along with the show cause notice, a calculation sheet was also supplied to the petitioner. The petitioner filed his response to the show cause notice.

5. The Assistant Provident Fund Commissioner (C-II), (Damages), Regional Office, Gwalior by order dated 10-10-2019 passed in PF/RO/GWL/MP/15995/C-II/1327 imposed the damages of Rs. 48,76, 050 under Section 14-B of EPF Act, and by order dated 10-10-2019 passed in PF/RO/GWL/MP/15995/C-II/1328, levied the interest of Rs. 31,13,973 under Section 7-Q of EPF Act.

6. Since a composite Show Cause Notice was issued, and a joint inquiry was conducted, therefore, the petitioner filed a composite appeal under Section 7-I of EPF Act against the aforementioned two orders dated 10-10-2019.

7. It is submitted that by the impugned order dated 20-12-2019, the CGIT-cum-Labour Court, Lucknow passed in Appeal No. 53/2019 held that although the appeal filed against the order dated 10-10-2019 passed under Section 14-B of EPF Act is maintainable, however, the appeal filed against the order dated 10-10-2019 passed under Section 7-Q of EPF Act has been dismissed as nonmaintainable by observing as under :

' .... and held not maintainable as regards to the order passed u/s 7-Q of the Act. "

8. It is submitted that the present petition has been filed challenging the dismissal of the appeal filed against the order dated 10-10-2019 passed under Section 7-Q of the EPF Act.

9. Challenging the impugned order dated 20-12-2019, it is submitted that different benches of CGIT have held that the appeal filed against the or