EMPLOYEES PROVIDENT FUND ORGANIZATION vs M/S VICTOR INSTITUTE OF NURSING & PARAMEDICAL SCIENCE & ANR

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 231 CWP-7988-2014 (O&M) Date of Decision : May 04, 2026 EMPLOYEES PROVIDENT FUND ORGANIZATION -PETITIONER V/S M/S VICTOR INSTITUTE OF NURSING & PARAMEDICAL SCIENCES AND ANOTHER -RESPONDENTS CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Present: Mr. Sanjay Tangri, Advocate for the petitioner. Mr. Gurcharan Dass, Advocate for the respondent No.1. *** KULDEEP TIWARI, J. (ORAL) 1. The instant writ petition has been filed by the Assistant Provident Fund Commissioner (Legal) impugning the order dated 11.10.2013 passed by the respondent No.2- Employees’ Provident Fund Appellate Tribunal (hereinafter referred to as the “Appellate Tribunal”), whereby the entire liability of the respondent No.1 (hereinafter referred to as the “Establishment”) amounting to ₹22,53,972/-, assessed for the period from 01.04.2005 to 30.06.2011 under Section 7-A of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the “EPF Act”), has been set aside. 2. Assailing the impugned order, learned counsel for the petitioner contends that the Appellate Tribunal has set aside the assessment order primarily on two grounds:- (i) t