GUWAHATI, India, Jan. 3 -- Gauhati High Court issued the following order on Dec. 2:

1. Heard Mr. B. Pathak, the learned counsel appearing on behalf of the Petitioner and Mr. S. Nag, the learned counsel appearing on behalf of the Respondent Nos. 1, 2 and 3.

2. In the present batch of three writ petitions before this Court, the Petitioner has assailed the orders of assessment carried out under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short 'the Act of 1952').

3. The sole ground on which the Petitioner has assailed the respective assessment orders is that without identification of the beneficiaries, the Respondent Authorities could not have carried out the assessment in terms with Section 7A of the Act of 1952.

4. Taking into account that the issues involved in all the three writ petitions are common, this Court takes up all the three writ petitions together for disposal by this common judgment and order.

5. In WP(C) No.7853/2016, the Petitioner has assailed the order dated 30.06.2016 passed by the Assistant Provident Fund Commissioner in exercise of powers under Section 7A of the Act of 1952 whereby an amount of Rs.1,87,743/- was determined to be the dues payable by the Petitioner in respect of the workers engaged by or through the contractors.

6. In WP(C) No.2717/2020, the Petitioner has assailed the order dated 16.12.2019 passed by the Assistant Provident Fund Commissioner in exercise of the powers under Section 7A of the Act of 1952 thereby determining that the Petitioner is liable to pay an amount of Rs.29,771/- in respect of the workers engaged by or through the contractors.

7. In WP(C) No.1198/2021, the Petitioner has assailed the order dated 17.09.2020 passed by the Assistant Provident Fund Commissioner in exercise of Powers under Section 7A of the Act of 1952 whereby an amount of Rs.10,46,976/- was determined to be the dues payable by the Petitioner in respect of the workers engaged by or through the contractors.

*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=QnBUxJ6a3gIx%2B5SFrUiAoFWc9kob2vteLl7MciTKEX%2FL2YHvvlcU1rb7li%2B%2BHI4M&caseno=WP(C)/1198/2021&cCode=1&cino=GAHC010030432021&state_code=6&appFlag=)

Disclaimer: Curated by HT Syndication.