:1: IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE JURISDICTION WRIT WRIT WRIT PETITION NO.5774 OF 2006 PETITION NO.5774 OF 2006 PETITION NO.5774 OF 2006 Dakshin Solapur Taluka Shikshan Prasarak Mandal ..Petitioner. V/s The Assistant Provident Fund Commissioner, Solapur and Ors. ..Respondents. Mr.Girish Godbole with Ms Manjiri Parasnis for the petitioner Mr. Suresh Kumar for the respondents CORAM CORAM CORAM : : : A.A. SAYED, J. A.A. SAYED, J. A.A. SAYED, J. DATE DATE DATE : 11TH FEBRUARY, 2008 : 11TH FEBRUARY, 2008 : 11TH FEBRUARY, 2008 P.C. 1. Rule; by consent rule made returnable forthwith and heard finally. 2. The petitioner primarily challenges the order dated 4th August, 2005 passed by the Presiding Officer, Employees Provident Fund, Appellate Tribunal, New Delhi, by which order the appeal of the petitioner Society under The Employees Provident Fund Miscellaneous Provisions Act, 1952 (hereinafter referred as said Act) came to be dismissed. The appeal was filed against the order dated 5/8-12-2003 passed under Section 14-B of the Employees Provident :2: Fund Commissioner, Solapur. 3. A bare perusal of the impugned order reveals that there is no discussion by the learned Presiding Officer in so far as rival contentions of the parties are concerned, particularly in respect of functional integrity of the Degree College and Diploma Courses. The case of the petitioner is that the provisions of the said Act are applicable to the Diploma course alone; however in so far as the Degree Course is concerned, the said Act is not applicable, as the number of employees does not exceed 20. The learned Presiding Officer has not considered this aspect and there is no discussion and reasoning in the impugned order in this regard. 4. In view of the above, I am of the considered opinion that the matter is required to be remitted back to the Appellate Tribunal. It is therefore, directed that the matter be remanded to the Appellate Tribunal with directions to the learned Presiding Officer to decide the matter after considering the rival contentions of the parties and in particular :3: the aspect of functional integrity of the Diploma Courses and the Degree College and recording reasons therefor. The impugned order is set aside with directions as aforestated. The learned Presiding Officer to decide the Appeal preferably within a period of four months from the receipt of the writ of this matter. 5. Rule is made absolute in terms aforesaid. Petition is disposed of accordingly. ( A.A. SAYED, J.) A.A. SAYED, J.) A.A. SAYED, J.)