f & ,^, 1 ^. ^^y •il:^,.^ 1 '.i- RESPONDENTS H1GH COURT OF CHHATTISGARH AT BILASPUR Writ Petitjon NQ, 2527 of200S ^U^>?' Antyavasayi Udyami Vikas Sansthan, Raigarfa, through its Manager, Ramesh Chandra Shanna- So Shri Harish Chandra Shanna, a^ed about 48 years, and R.'o Gaushalapara, Tah. & District Raigarh (Chhattisgarh). VERSUS 1. Regional Provident Fund Commissioner, Regional OfJace Navbharat Complex, Rajbandha Maidan Raipur (Chhattisgarh). 2. Recovery Officer & Assistant Regional Provident Fund Commissioner (Recover), Navbharat Complex, Rajbandha Maindan Raipur (Chhattisgarh). (WRIT PETmONUNDER ARTICLE 226/227 OF 'fflE CONSTITUTION OF INDIA) (SB: Hon'ble Mr. Satish K. Aenihotri, J.) Present : Shn Ashish Shrivastava, Advocate f'or the petitioner. Shri Pradeep Saxena, Advocate for the respondents. ORAL ORDER (Passed on 21 day ofOctober, 2088) 1. With the consent ofthe parties, the matter is taken up for hearing finally. 2. The petitioner impugns t'he order dated 18.05.2005 (Annexure P/13), whereby a show cause notice was issued under seeond schedule to the Income Tax AcL 1961 (fbr short 'the Act, 196F) read with Section 8B to 8G Y. ofthe E.P.F. & M.P.-Act, 1952. 3. Shri Pradeep Saxena, learned couEsel appearing for the respondents submits that no action pursuant to the notice and no pena) interest shall be imposed on the petitioner without hearing the petitioner. .?.(' ,,''"'• ""S-:,: 't;:, 4. In view of above statsd statement made by counsel for the respondents, according to petitioner, nothing survives in the matter for adjudication. The petition is accordingly disposed of. 5. No steps including imposition of penal interest. pursuant to the impugned notice dated 18.05.2005 shall be taken until decision on the e? representation/reply filed by the petitioner, in the event, a representation/reply is filed wtthin a period of seven days from the date of ^I receipt ofa copy ofthis order. 6. Consequently; M(W)P No. 2049/05, application for grant ofad interim writ, stands disposed of. Certified copy, today itself. Sahu Sd/- Satish K. AgTuhotri Judge