Executive Engineer, TLC Division, Andhra Pradesh Transmission Corporation, Kadapa v. Assistant Provident Fund Commissioner, Sub Regional Office, 1/30, R.S.Road, Kadapa

Heard both sides. At their request, the writ petition itself is taken up for final disposal. Learned counsel for the petitioner submits that without issuing summons and examining the Contractor, who engaged the employees, the respondent cannot fix up the liability on the principal employer. In view of the law declared by the Apex Court in Food Corporation of India V. Provident Fund Commissioner, which was followed by this Court in W.P.No.24209 of 2003, dated 03-12-2003, the assessment order passed under Section 7A of the Employees Provident Funds & Miscellaneous Provisions Act, 1952 (for short “the Act”) is liable to be set aside. Learned Standing Counsel contends that issuance of notice to the Contractor does not arise, since the employees of the petitioner appeared before the Assistant Provident Fund Commissioner and produced the list of Contractors and wages paid to the employees engaged by them and basing upon the information furnished with regard to the wages, the dues of Provident Fund have been determined. If the petitioner is aggrieved by the assessment made by the respondent, it is open to it to file an appeal before the Tribunal. In view of the same, the petitioner is permitted to file an appeal before the Appellate Tribunal, within a period of two weeks from today. Since the Appellate Tribunal is not functioning, the writ petition is disposed of, on condition of the petitioner depositing 50% of the amount demanded by the respondent, within a period of two months from the date of receipt of a copy of this order. However, the impugned order shall not be enforced till the disposal of the appeal. On such deposit being made, the Appellate Tribunal without insisting for depositing 75% of the amount for entertaining the appeal, may consider the appeal and dispose of the same in accordance with law. The amount so deposited will be subject to the orders that may be passed in the appeal. No costs. ________________ Dated:04-10-2004 GJ (A.GOPAL REDDY,J) To 1 Assistant Provident Fund Commissioner, Sub Regional Office, 1/30, R.S.Road, Kadapa. 2 Two C.D. copies. 3 The Executive Engineer, TLC Division, Andhra Pradesh Transmission Corporation, Kadapa.