IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 12324 of 2008. Date of Decision : March 05, 2009. Regional Provident Fund Commissioner, S.C.O. 5-8, Sector-12, Urban Estate, Karnal. .... Petitioner. Versus. M/s Surinder Singh and Company, and another. ... Respondents. CORAM: HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH. Present:- Mr. Kamal Sehgal, Advocate, for the petitioner. Mr. Shailendra Jain, Advocate, for the respondent No. 1. AUGUSTINE GEORGE MASIH, J. (ORAL). Counsel for the petitioner contends that while deciding the appeal, the learned appellate Tribunal has set aside the order of the assessing authority under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, on the ground that the principles of natural justice have not been complied with. He contends that an opportunity, therefore, should have been given to the assessing authority to re-consider the matter after giving appropriate opportunity to the aggrieved parties who were in appeal before the appellate Tribunal. This contention of counsel for the petitioner deserves to be accepted. C.W.P.No. 12324 of 2008. Counsel for the respondent No. 1 states that the respondents be given full opportunity to put forth their case before the appropriate authority including the supportive evidence which they want to produce before the assessing authority. Counsel for the petitioner has no objection to this contention of counsel for the respondent No. 1. This writ petition is allowed, order of the appellate Tribunal is modified to the extent that the case shall stand remanded to the appropriate authority for reconsideration and after giving the respondents full opportunity in accordance with law as per the assertion of counsel for the respondent No. 1 which has been accepted by counsel for the petitioner, pass fresh order under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, considering all the pleas and any other supportive document which is produced by the respondents. (AUGUSTINE GEORGE MASIH) JUDGE March 05, 2009. sjks. -2-