(1) WP 9572.2010 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 9572 OF 2010 M/s. Chate Coaching Classes Pvt. Ltd. PETITIONER VERSUS The Union of India and others RESPONDENTS ..... Mr. P.M. Shah, Sr. Advocate for the Petitioner. Mr. Sagar Killarikar, Advocate for the Respondent. Mr. K.B. Chaudhari, Standing Council for Union of India. ..... CORAM : V.R. KINGAONKAR, J. DATED : 25TH JANUARY, 2011 ORAL ORDER:- 1. Heard learned counsel for the parties. The petitioner challenges order rendered by the appellate Tribunal regarding determination of the amount, whereby by way of interim relief, the petitioner was directed to deposit 40% of the assessed amount as per order dated 22.6.2010 rendered by the respondent no.3. 2. After hearing learned counsel for the parties and on consideration of the purport of section 7-O of The Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 (For short “The (2) WP 9572.2010 said Act”), it is explicit that the Tribunal has discretionary power to direct the appellant to deposit the amount to the extent of 75% of the assessment made by the competent authority or to reduce the said amount or to waive the condition of depositing of the amount. 3. Since the impugned order does not show reasons ascribed by the appellate authority, the same is set aside. The appellate authority shall reconsider the question regarding the amount required to be deposited by the petitioner for entertaining the appeal as contemplated under section 7-O of the said Act and may pass a reasoned order. The petitioner, however, shall deposit an amount of Rs.20 Lakhs in the Office of the respondent no.5 as an ad-hoc amount, subject to further consideration of the application and orders of the appellate Tribunal in this behalf. The Petition is accordingly disposed of. The amount, if any, if has been deposited shall be considered and included in the above amount of Rs. 20 Lakhs. Sd/- [V. R. KINGAONKAR, J.] arp