Employee’s Provident Fund & Miscellaneous Provisions Act, 1952–Sec. 7A–Order of assessment–Appreciation of–Twenty employees were found on the day of assessment–Though the petitioner company was closed in December 1996, however, 5 to 7 persons were working for trading purpose and it was finally closed in July 2001–Order was passed after giving the opportunity of hearing–Held, impugned order passed by Tribunal does not suffer from any error.
