Raveendran, C.J. -- An order dated 18.11.2003 was passed against the appellant Employer under section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'Act' for short) directing him to deposit certain amounts due in respect of the period from April, 1993 to September, 1999, Feeling aggrieved, the appellant filed a petition for review of the said order under section 7B of the Act. The said review petition was rejected. When the review petition was rejected, the appellant challenged the original order dated 18.11.2003 in W.P. No. 2457/2004.

The learned Single Judge has dismissed the said petition by order dated 2.7.2004 on the ground that an efficacious alternative remedy by way of appeal is available under section 71 of the Act. The said rejection is challenged in this appeal.

Learned counsel for the appellant relied on section 7 B (5) of the Act to contend that the remedy by way of an appeal is not available to him against the original order once a review petition filed against the original order is rejected and that the writ petition ought not to have been rejected on the ground of availability of an alt