KAILASH GAMBHIR, J.

1. By this petition filed under Article 226/227 of the Constitution of India, the petitioner seeks quashing of the order dated 13.11.2006 passed by the EPF Appellate Tribunal and orders dated 12.11.99 and 14.5.2001 passed by the Regional Provident Fund Commissioner, Delhi under Section 7A and 7B of the Employees Provident Fund and Misc. Provisions Act, 1952. The petitioner also seeks directions to direct Regional PF Commissioner, Delhi not to proceed further in the matter of determination of PF dues under Section 7A of the Act till final decision of the present petition.

2. Brief facts of the case relevant for deciding the present petition are that on 9.3.89, a two member squad of Enforcement Officers visited the petitioner firm and submitted their enquiry report and on 23.9.92, the respondent department initiated enquiry u/s 7A of the Employees Provident Fund and Misc. Provisions Act, 1952. On 12.11.99, the Regional PF Commissioner, Delhi upheld the coverage as recommended by the squad of the Enforcement officers. Thereafter, the petitioner filed review petition and the Regional PF Commissioner on 14.5.2001 passed an order against the petitioner. Conse