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2023 Supreme(Telangana) 71

K. LAKSHMAN
Assistant Provident Fund Commissioner – Appellant
Versus
Employees Provident Fund Appellate Tribunal New Delhi – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Mr. G. Venkateshwarlu, Learned Standing Counsel
For the Respondents: Mr. P. Balaji Varma, Mr. Kamatham Govardhan Reddy

ORDER :

Heard Mr. G. Venkateshwarlu, learned Standing Counsel appearing on behalf of the petitioners, Mr. P. Balaji Varma, learned counsel for respondent No.2 in W.P. Nos.1336 and 719 of 2010 and representing Mr. Kamatham Govardhan Reddy, learned counsel for respondent No.2.

2. All the above writ petitions are filed to issue a writ of certiorari calling for the records relating to the order, dated 06.07.2007 (which was received on 15.09.2010 in W.P. No.27577 of 2010) passed in Appeal ATA Nos.84 (1)/2005, 756(1)/2006 and 928(1)/2005, respectively, and quash the same by declaring the same as illegal.

3. Lis involved in all these writ petitions and parties except respondent No.2 in W.P. No.27577 of 2010 are one and the same and, therefore, they are being disposed of by way of this common order.

4. For the sake of convenience, the parties as arrayed in W.P. No.27577 of 2010 will be hereinafter referred to.

5. FACTS:

    i) Respondent No.2 in all the writ petitions is a Company and it is covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short ‘Act, 1952’).

ii) Respondent No.1 had passed orders dated 29.09.2004, 08.12.2006 and 6.10.2005 under S

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