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Judgment
On 18.12.2017 following order was passed:-
Perused Inspection Report dated 20.07.1992 (Annexure P2). Para 2 of Inspection Report reads as under:-
As per attendance register/wages register from 3/89 to 2/90, there are 6 establishment. The wages and attendance have been shown-the same
have signed by me. But as per ledger there are 66 establishment from which they have received some commission for supply of securities. The
details are attached. The dues in r/o of the establishment of 60 which are not shown in the wages register may be assessed under Section 7-A of
the E.P.F., M.P.Act, 1952 on the total amount received from them as the detail of wages have not been given in any record of establishment.
Whereas, proceedings under Section 7-A of the Employees'' Provident Fund and Miscellaneous Provisions Act, 1952 (for short ""Act"")issued on
26.12.1994 of Assistant Provident Fund Commissioner has determined PF Account No.1 and 10 total amount of Rs.8,97,768/-. Perusal of the
proceedings under Section 7-A of the Act do not reveal how the Assistant Provident Fund Commissioner arrived the aforesaid amount. Therefore,
the concerned respondent is directed to file an affidavit with reference to material to the extent how the Assistant Provident Fund Commissioner
has arrived total amount of Rs.8,97,768/- on the next date of hearing.
List this matter on 23.01.2018.
Despite giving sufficient time respondents have not complied the order. Accordingly, CWP stands allowed. Impugned order is set aside. Matter
is remanded to the respondent-Department for fresh consideration under 7-A proceedings. 7-A proceedings shall be completed within a period of
4 months from the receipt of this order. Petitioner is hereby directed to cooperate in deciding proceedings under Section 7-A as and when date is
fixed by the respondent-department.