1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE Writ Petition No.1372 of 2008 Precision Camshafts Ltd. Petitioner Vs. The Assistant Provident Fund Commissioner Respondent Mr.S.S.Shah for petitioner. Mr.Suresh Kumar for respondent. CORAM: B.H.MARLAPALLE, J. March 3, 2008 P.C. . Heard Mr.Shah, the learned counsel for the petitioner - company. Mr.Suresh Kumar appears for the respondent. . By an order dated 31/12/2007 passed under Section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short "the PF Act"), the petitioner - company has been called upon to remit an amount of Rs.24,23,488/- towards the P.F. contribution dues. Admittedly the petitioner - employer has about 700 workmen and it states that there is a remedy of appeal against the order passed by the respondent but for some reasons or the other, the appellate authority has not been functioning at Delhi and the appeal sent by speed post has been 2 returned on the grounds that the office of the Appellate Authority located in Mayur Bhavan is closed. Mr.Shah also pointed out that the respondent addressed a letter dated 26/2/2008 to the Bank of India, Subhash Chowk Branch, Solapur for transfer of the amount of Rs.24,23,488/- and the said amount has not yet been transferred. . Hence the petition is disposed off by directing the petitioner - company to deposit fifty per cent of the claim amount with the office of the respondent and the said respondent shall not take any coercive steps against the petitioner - company till the petitioner’s appeal is registered and the application for the interim stay is heard and decided. The deposit of fifty per cent amount shall be made within a period of two weeks from today. It is made clear that the appeal as well as the application for interim relief will have to be heard and decided on its own merits and without being influenced by the deposit made by the company. (B.H.MARL