JUDGMENT : We have heard both sides. 2. The petitioner has filed a copy of the last audited balancesheet to show the financial condition of the petitioner, and has also pointed out that 50% of the assessed amount would be more than Rs.60 lacs. 3. Learned counsel for the Employees' Provident Fund Commissioner submits that this balance-sheet was not filed and not referred when the waiver was sought U/s 7 (O) by the petitioner and therefore pre-deposit of 75% has been reduced to 50% by the impugned order of the EPFAT dated 02-02-2012. 4. Considering the arguments advanced and the facts and materials placed before us, we grant an opportunity to the petitioner to move another application under Section 7(O) of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952 for modification of the order dated 02-02-2012 and for waiver of further amount along with a copy of the balance-sheet. If such an application is moved, the same will be decided by the EPFAT after affording opportunity of hearing to both sides within 10 days of the date on which the same is moved along with certified copy of this order. The EPFAT will take its independent decision uninfluenced by anything contained in this order. 5. The writ petition is disposed of. C.c. as per rules.