THE HONOURABLE SRI JUSTICE B.PRAKASH RAO AND THE HONOURABLE SRI JUSTICE G.V.SEETHAPATHY WRIT APPEAL No.15 of 2002 JUDGMENT: (Per the Ho’nble Sri Justice B.Prakash Rao) Heard both sides. The appellant is the unsuccessful petitioner, who sought for a Mandamus assailing the show-cause notice dated 20/23-8-2001 issued by the Regional Provident Commissioner, Guntur and the order dated 26-2- 2001 passed by the 2nd respondent herein. The main grievance of the appellant in the writ petition was that having regard to the number of employees in fact it is not governed by the provisions of the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 (for brevity the Act) and it is only on the first date of adjournment the orders were passed under Section 7-A of the Employees Provident Fund Act, and therefore, the said order virtually is one sided one and later proceedings are only imposing the penalty etc. In the meanwhile, it was also pointed out by the learned Counsel for the appellant that the amounts as assessed therein were already been paid and now the question is only in regard to the penalty and other consequences and therefore the request of the appellant is that it may be given an opportunity to make out its case in the re-enquiry under Section 7-A of the said Act and fresh orders be passed. Hence the appeal. Having regard to the submissions from both sides and also on perusal of the material on record, admittedly it is seen that as far as both the proceedings are concerned a regular appeal is provided for under the provisions of the said Act and in view of the same the learned Single judge did not find in favour of the appellant and dismissed the petition having regard to availability of such alternative remedy. We are in entire agreement with the learned single judge as to the alternative remedy is concerned and the appellant can as well raise all such questions including as to want of an opportunity, which has been denied before the authorities concerned, and the same can be aptly considered and disposed. Hence, we do not find any merit in the appeal and the appeal is accordingly dismissed with liberty to the appellant herein to prefer an appeal within two months from day, and on such appeal filed by the appellant, the appellate authority shall dispose of the same, on merits, in accordance with law, after giving notice and opportunity to the appellant. We also make it clear that the matter shall be considered uninfluenced by any of the findings of the learned Single Judge or in these proceedings. No costs. _________________ B.PRAKASH RAO,J ___________________ G.V.SEETHAPATHY,J Dt: 26-08-2009 Grk THE HONOURABLE SRI JUSTICE B.PRAKASH RAO AND THE HONOURABLE SRI JUSTICE G.V.SEETHAPATHY (Judgment of the Bench Pronounced by Hon’ble Sri Justice B.Prakash Rao) WRIT APPEAL No.15 of 2002 26th August 2009