Vivek Rusia, J.:— The petitioner has filed the present writ petition before this Court against the order dated 24.10.2017 passed by the Assistant Provident Fund Commissioner in exercise of power under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952. By the aforesaid order, the learned Authority has imposed the liability of Rs. 1,50,01,261/-.
2. The petitioner has directly filed the present petition because the Appellate Authority i.e. the Central Govt. Industrial Tribunal-cum-Labour Court is not functioning. The petitioner has assailed the order on the ground that when the impugned order was passed, the relevant record pertaining to the period 5/2012 to 3/2013 was not available with the petitioner, therefore, he could not defend his case properly. It is reflected in the order of the Authority also that except the balance sheet of the year 2012-13, the record has not been produced and verified by the petitioner.
3. Shri Pillai, learned counsel for the respondents does not dispute the fact about the non-production of the record.
4. Shri Akash Choudhary, learned counsel for the petitioner submits that the matter may be remitted back as the petitioner has got the record and the same can be produced and examined by the Authority.
5. Shri Pillai, learned counsel for the respondents submits that the petitioner may be directed to deposit the principal amount, as on today the penalty and interest under Sections 7Q and 14B of the Act has not been imposed on the petitioner.
6. Shri Akash Choudhary, learned counsel for the petitioner submits that out of Rs. 1,50,01,261/- he has deposited Rs. 11,63,522/-.
7. Let Rs. 40,00,000/- (Rupees Forty Lakhs) be deposited before the Assistant Commissioner Provident Fund Office within period of six weeks from today and subject to deposit of the aforesaid amount, the impugned order dated 24.10.2017 is set aside and the matter is remitted back to the Assistant Provident Fund Commissioner to decide the same within a period of three months.
8. In order to recover the amount, the Authorities have seized the Bank Account of the petitioner. It is submitted by the learned counsel for the petitioner that unless the Bank Account is not released, the petitioner cannot deposit the amount. The respondent/Commissioner is directed to release the Bank Account of the petitioner forthwith.
9. Accordingly, the petition is disposed of.