IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.10220 of 2011 M/S Mars Mountain Security Service Private Limited Versus The Union Of India & Ors ----------- For the Petitioner : Mr. Gautam Kejriwal, Advocate For the Respondents: Mr. R.S. Pradhan, Sr. Advocate 2 29.7.2011 The petitioner seeks quashing of the part of the order dated 25.4.2011 whereby the Respondent no.6 has directed the petitioner to deposit 30% of the assessed amount to be deposited as pre- deposit required under section 7(O) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (in short ‘the Act’). The petitioner is a private limited company and has registered office at Patna. The petitioner’s company engaged in the business of providing security services, human resources outsourcing and allied activities against nominal charges. The petitioner was initially assessed under section 7A of the Act by the Authorized Officer and a final order of determination was passed on 6.5.2008 wherein net liability for a sum of Rs.14,583/- for the period of October, 2000 to September, 2004 was deposited by the petitioner. Thereafter, the petitioner was again re-assessed for the same period under section 7C of the Act by order dated 29/30.4.2010 fixing the liability to the tune of Rs.87,37,594/-. The grievance of the petitioner is that the aforesaid amount was assessed without giving any reasonable notice to the petitioner. Being aggrieved by the aforesaid order dated 29.4.2010 passed under section 7C of the Act, the petitioner moved this Court in 2 C.W.J.C.No.6065 of 2011. The learned Single Judge by order dated 15.4.2011 observed that the petitioner should prefer an appeal under section 7(I) of the Act. This court also granted liberty to the petitioner to prefer an application under section 7(O) of the Act before the Appellate Tribunal for waiver of pre-deposit amount. The application of the petitioner for waiver of pre-deposit amount under section 7(O) of the Act was disposed of with a direction to pay 30% of the assessed amount by order dated 25.4.2011 passed in A.T.A. No.310(3) of 2011. Learned counsel for the petitioner submits that the petitioner is a small organization and without much resources. He submits that on account of economic hardship, it would be almost difficult to the petitioner to pay 30% of the assessed amount. He further submits that the Hon’ble Apex Court in the case of Ravi Gupta Vs Commissioner of Sales Tax, Delhi reported in (2009) 5 SCC 208 observed that in an appropriate case pre-deposit amount can be waived depending upon the facts and circumstances of the case. The petitioner submits that a sum of Rs.96,000/- has already been deducted from the Bank Account of the petitioner. Having heard counsel for the parties, I am inclined to lower down the pre-deposit amount from 30% of the assessed amount to a sum of Rs.5 lacs apart from Rs.96,000/- which has already been deducted. On depositing a sum of Rs.2 lacs the attached Bank account of the petitioner would be released as also ordered by the learned Tribunal. The petitioner would deposit the balance pre-deposit amount of Rs.3 lacs within total period of two months from today. With the aforesaid modification in the order of the learned 3 Appellate Tribunal dated 25.4.2011 passed in A.T.A. No.310(3) 2011, this writ petition stands disposed of. KHAN (S.P. Singh,J)