ORDER:

Heard Sri G.Vidhya Sagar, learned Senior counsel, representing Sri Sai Prasen Gundavaram, learned counsel for the petitioner and Sri G.Venkateshwarlu, learned Standing Counsel appearing for respondents.

2. This Writ Petition is filed to quash the impugned proceedings dated 22.06.2022 issued by 1st respondent vide proceedings No.TS/RO/KKP/7B/Z-VI/51616/2022-23/1738, as illegal.

3. 1st respondent has initiated enquiry under Section 7(A) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short, ‘the Act’) against the petitioner Institution. He has passed an order dated 20.04.2022 under Section 7(A) of the Act, holding that the petitioner herein is liable to pay dues to the tune of Rs.8,08,58,888/- and the special allowance and Shift Spread Over Allowances as extended by the petitioner to its employees from April, 2014 to October, 2018 constitute basic wage and are subject to EPF contributions. The petitioner herein had filed review petition under Section 7(B) (1) of the Act seeking to review the aforesaid order dated 20.04.2022 passed under Section 7(A) of the Act. Vide order dated 22.06.2022, 1st respondent had rejected the aforesaid review application f