AFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Petition (L) No. 5521 of 2011 • Gopi Talkies, a partnership firm through its Partner Shri Sagar Agarwal, son of Late Shri Gopiram Agarwal, aged 68 years, resident of Gandhi Ganj, Raigarh (C.G.)

---- Petitioner Versus

1. Employees' Provident Fund Appellate Tribunal, Through its Registrar, Scope Minar, Core-II, 4^th Floor, Laxmi Nagar, Distt. Centre, Laxmi Nagar, New Delhi-110092

2. Employees Provident Fund Organisation, Ministry of Labour, Government of India, through its Regional Provident Fund Commissioner, Regional Office, Indira Gandhi, Business Complex, Raipur, Chhattisgarh.

3. The Assistant Provident Fund Commissioner and Authorised Officer, The Employees Provident Fund Organisation, Ministry of Labour, Government of India, Indira Gandhi Business Complex, Raipur, Chhattisgarh.

4. Recovery Officer, The Employees Provident Fund Organisation, Ministry of Labour, Government of India, Indira Gandhi Business Complex, Raipur, Chhattisgarh.

---- Respondents For Petitioner : Mr. Malay Shrivastava, Advocate.

For Respondents : Mr. Sunil Pillai, Advocate.

Hon'ble Shri Justice Narendra Kumar Vyas

Order on Board

01.02.2022

1. The petitioner has filed the present writ petition assailing the order dated 7^th July, 2011 passed by learned Employees' Provident Fund Appellate Tribunal, New Delhi in ATA No. 689(19)2008 (M/s. Gopi Talkies v. RPFC, Chhattisgarh). The petitioner has also assailed the recovery notices dated 27.06.2008 (Annexure P-2), 9.5.2007 (Annexure P-3), order dated 25.04.2007 (Annexure P-4), which is recovery certificate issued under Section 8(B) of Employees' Provident Fund and Misc. Provisions Act, 1952 (for short 'EPF & MP Act, 1952') as well as the order dated 27.10.2006 passed under Section 7A of the EPF Act by respondent No. 3, Assistant Provident Fund Commissioner and Authorized Officer, in Enf/RO/PPR/CG/3694/95 assessing the dues of employees to the tune of Rs.5,84,476/-.

2. Brief facts, as projected by the petitioner, are that for the purpose of determining the amount dues towards provident fund and allied dues, an enquiry under Section 7A of the EPF & MP Act, 1952 was initiated, employer was summoned to present its case and was directed to appear before respondent No. 3- Assistant Provident Fund Commissioner on 25.11.2005. The petitioner did not appear on that date i.e. 25.11.2005 and thereafter, the matter was adjourned on various dates and as reflected in the order itself, finally the case was adjourned to 24.04.2006. As per the order sheet filed by the petitioner itself it reflects that the petitioner has refused to receive the summon dated 10.04.2006 for appearance before the Assessing Authority. The assessing authority on the basis of report submitted by the Enforcement Officer dated 04.04.2006 has assessed the dues of the employee. On the basis of report submitted by the Enforcement Officer, assessment under Section 7(A) of the EPF & MP Act, 1952 has been done for the period commencing from 10.9.1986 to the month of September, 2005 to the tune of Rs. 5,97,476/-. The Assistant Provident Fund Commissioner while assessing the dues treating the amount of Rs. 80/- as minimum wages per day per employee for 26 days for 143 months for 06 employees for the period under assessment. Since no dues were deposited by the petitioner, therefore, respondent No. 4 has issued notice to the petitioner on 9^th May, 2007 (Annexure P-3) under Second Schedule of the Income Tax Act, 1961 read with Sections 8B to 8G of the EPF & MP Act, 1952 for declaring the petitioner as defaulter as provided under Section 8F of the EPF & MP Act, 1952 before attaching the bank account of the petitioner Establishment. Thereafter, Assistant Provident Fund Commissioner has issued recovery certificate under Section 8 (B) of the EPF & MP Act, 1952 to the tune of Rs. 5,84,476/- vide Annexure P-4.

3. These three orders have necessitated the petitioner to file review application before the respondent No. 3 as per Section 7B (4