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Judgment
Ravi R. Tripathi, J.—Heard learned Advocate Mr. Nthe Petitioner invitedattention of the Court to order under challenge i.e. the order passed by the Employees Provident Fund Appellate Tribunal, New Delhi camp -Ahmedabad in Appeal bearing No. ATA-713(5)/2008 dated 16/04/2008.
1.1 On the other hand, learned Senior Advocate for the Respondent submitted that the Respondent has a grievance about the method and manner in which the Assistant Provident Fund Commissioner conducted inquiry to derive the figure of liability under the Employees Provident Fund and Misc. Provisions Act, 1952. It is also the grievance of the Respondent that the Respondent did not have sufficient opportunity to produce relevant material before the Assistant Provident Fund Commissioner and the inquiry was conducted unilaterally. The learned Advocate also submitted that these grievances can be taken care by directing the PF Authority to hold an inquiry de novo giving sufficient opportunity to the Respondent and while doing so Respondent may be put to terms for extending full co-operation and directing the Assistant Provident Fund Commissioner to complete the inquiry in a time frame.
Learned Advocate for the Petitioner submitted that the PF Authority has rightly determined the liability of the Respondent. It was on account of non-co-operation of the Respondent that the PF Authority had to decide the liability on the basis of the available documents.
The matter requires consideration. RULE. Learned Advocate Mr. V.K. Patel, for the Respondent waives service of notice of Rule.
Taking into consideration the rival submissions, it is deemed proper that the order passed by the appellate tribunal is modified.
(i) The Assistant Provident Fund Commissioner is directed to hold de novo inquiry;
(ii) the Respondent is directed to give an assurance before this Court that it will extend full co-operation to the Assistant Provident Fund Commissioner.
4.1 Taking into consideration the period involved in the matter,
(iii) the Assistant Provident Fund Commissioner is directed to complete the inquiry as early as possible, but not later than 31/12/2011.
With this direction the petition is disposed of. Rule is made absolute to the aforesaid extent. Direct Service is permitted.
