ORDER : 1. The Petitioner is aggrieved by an order dated 9th February 2011 passed by the Employees' Provident Fund Appellate Tribunal (Tribunal') in ATA No. 708(8)72010 rejecting the Petitioners application for furnishing a bank guarantee for the amount of pre-deposit and require the Petitioner to pay the pre-deposit in two equal monthly installments. 2. Notice. Mr. Arvind Kumar Verma, learned counsel accepts notice on behalf of the Respondent. 3. With the consent of learned counsel for the parties, the writ petition is finally heard. 4. Mr. S.K. Gupta, learned counsel appearing for the Petitioner draws the attention of this Court to an order dated 27th September 2010 passed by the Madhya Pradesh High Court in W.P. (C) No. 13631 of 2010, Vijay industries vs. Regional Provident Fund Commissioner where a similar prayer for furnishing a bank guarantee was entertained. 5. It is seen that one of the points raised in the appeals is that actual beneficiaries have not been identified by the Assistant Provident Fund Commissioner in the order dated 27th September 2010 which is under challenge in the appeal before the Tribunal. In the circumstances, the prayer for furnishing a bank guarantee equivalent to 30% of the impugned demand appears to be reasonable. 6. Consequently, the impugned order dated 9th February 2011 of the Tribunal is set aside. The Petitioner is directed to furnish a bank guarantee equivalent to the demanded amount to the satisfaction of the Tribunal within a period of four weeks. If the bank guarantee is furnished as directed, the appeal will be entertained on merits by the Tribunal and disposed of in accordance with law. 7. The petition and the pending application are disposed of.