1 26-2412-11.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY srj CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2412 OF 2011 M/s. A. B. Nagi Reddy .. Petitioner. V/s. Regional Provident Fund Commissioner, Thane. .. Respondent. Mr. Pradhyuman Bhagat, for the Petitioner. Mr. Suresh Kumar for the Respondent. CORAM : K.K.TATED, J. DATE : 27th APRIL, 2011. P.C.: 1 Heard learned counsel for the parties. 2 By consent of the parties, matter is taken for final hearing. 3 By this Petition under Article 226 of the Constitution of India, Petitioner is challenging the order dated 8 th February, 2011 passed by the Regional Provident Fund Commissioner- II, rejecting Petitioner’s application for review under Section 7-B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 on the ground that the same was filed beyond limitation period. 2 26-2412-11.sxw 4 The learned counsel appearing on behalf Petitioner submits that Regional Provident Fund Commissioner-II passed order dated 16 th December, 2010 in proceeding under section 7A of the said Act, imposing liability to the sum of Rs. 83,78,912/-. The said order received by them on 21 st December, 2010 and immediately they preferred Revision Application on 1 st February, 2011 i.e. within 45 days as prescribed by law. He submits that the authority below erred in coming to the conclusion that Petitioner filed Revision Application beyond period of limitation. 5 The learned counsel appearing on behalf of the Respondent is not disputing the dates given in Revision Application under the clause of limitation on page 25. 6 If we calculate the limitation period from the receipt of the order i.e. 21 st December, 2010, then the Revision Application filed by the Petitioner is well within the time. It is settled principle of law that limitation period starts from the date of receipt of the order passed by the Petitioner. In the present case, they received a copy of the order 21 st December, 2010 and filed Revision Application on 1 st February, 2011 i.e. in time. 7 Considering these facts, the impugned order passed by the Regional Provident Fund Commissioner-II dated 8 th February, 2011 is 3 26-2412-11.sxw set aside. Matter is remanded to the authority. Authority is directed to hear the Petitioner’s Revision Application under section 7B of the said Act on its own merits. 8 Writ Petition is allowed to that effect, with no order as to costs. (K.K.TATED, J.)