Civil Writ Petition No.15450 of 1992 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.15450 of 1992 Date of Decision:24.05.2011 Adarsh Mahila Maha Vidyalya, Bhiwani ......Petitioner Versus The Regional Provident Fund Commissioner and others .....Respondents CORAM: HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Sandeep Punchhi, Advocate, for the petitioner. Mr.Rajat Khanna, Advocate, for respondent Nos.1 to 3. Mr.Rajiv Prashad, Deputy Advocate General, Haryana, for respondent No.4. Nemo for respondent No.5. **** M EHINDER S INGH S ULLAR , J.(oral) The petitioner has preferred the instant writ petition in the nature of certiorari, quashing the impugned orders passed under Section 7-A of The Employees' Provident Fund and Miscellaneous Provisions Act, 1952(hereinafter to be referred as “the Act”). Learned counsel for the parties are ad idem that the controversy involved in the instant writ petition is squarely covered and is liable to be disposed of in the same terms of the judgment dated 05.03.2009 in Civil Writ Petition No.13075 of 1993 titled as B.P.S.M. Girls College Versus The Regional Provident Fund Commissioner and others, passed by a Coordinate Bench of this Court (Surya Kant, J.), the operative part of which is, as under:- 1(i) The petitioners shall within a period of two months from the date of receipt of certified copy of this order, submit reply-cum-objections to the Assessing Authority under the 1952 Act, along with the documents/material in support of their claim for exemption under the notification dated Civil Writ Petition No.15450 of 1992 2 21.08.1984. On receipt of their reply-cum-objections, the Assessing Authority is directed to specifically consider the claim for exemption in terms of paras 2 and 3 of the aforesaid notification and determine as to whether or not these educational institutions are entitled to such exemption; (ii) In those cases where the assessment orders under Section 7-A of the 1952 Act have been passed, the petitioners, shall be entitled to file a statutory appeal under Section 7-I of the 1952 Act within two months from the date of receipt of certified copy of this order along with the material/documents in support of their claim for exemption in terms of notification dated 21.08.1984 and the Appellate Authority shall be obligated to consider and dispose of their claim regarding exemption in the same manner as the Assessing Authority is required to do as per direction (i) above; (iii) Till the petitioners' claim is decided by the Assessing Authority or the Appellate Authority, as the case may be, no recovery shall be effected from them till then. In case the Authorities hold that the petitioners are entitled to the exemption granted vide notification dated 21.08.1984 as extended from time to time, the impugned notices shall be rendered infructuous. However, if the Assessing Authority or the Appellate Authority declines the exemption, the petitioners shall be granted three months period to deposit the arrears under the 1952 Act which, shall, however, not preclude them to impugn those orders before the Appellate Forum or otherwise if permissible in law. Wherever the petitioners have taken a plea that they have already deposited the contributory provident fund including the employees' share with the State Government, it would be desirable for the Assessing Authority or the Appellate Authority to issue a notice to the State Government and adjust such payments so that the petitioners are not burdened with additional liability.” 3. In this view of the matter and after hearing the learned counsel for the parties, going through the record with their valuable assistance and after considering the entire matter deeply, the impugned orders are set aside and the instant writ petition is hereby disposed of in the same terms of the judgment dated 05.03.2009 of this Court in B.P.S.M. Girls College's case(supra). May 24, 2011 (MEHINDER SINGH SULLAR) seema JUDGE