JUDGMENT : RAJASEKHAR MANTHA, J. 1. The writ petitioner is aggrieved by an order passed under Section 7 A of the Employees Provident Fund and Miscellaneous Provisions Act 1952 (said Act) dated 14th February 2018 as also an order passed in review thereof dated 27th February, 2018. 2. The writ petitioner claims to be engaged as building contractor. He claims that he is only engaged in construction of roads and pavements. He submits that he does not undertake any other building or construction works. 3. Pursuant to information as regards alleged default in deposit of Provident Fund in terms of the Act, an inspection was conducted by the Respondent no.2 on 11th January 2016. During such inspection the wage register from April 2012, paid challans from September 2008 and balance sheet P/L account from 2012 to 2015 were examined and a sum of rupees 19,77,688/- (Rupees nineteen lakhs seventy seven thousand six hundred eighty eight only) was found due and payable by the petitioner. 4. Based on such inspection report, a notice was issued to the petitioner under Section 7 A of the said Act dated 21st June 2016 calling upon it to show cause as to why proceedings should not be initiated for violation of the provisions of the said Act. 5. In the meantime, the petitioner made an application dated 16th March 2016 for exemption of certain employees who are drawing salary above Rupees fifteen thousand per month. The said application was pending consideration. 6. However a further inspection came to be conducted on the establishment of the writ petitioner dated 14th October 2016 wherefrom it was found that a total sum of Rs. 7,51,313/- (Rupees seven lakhs fifty one thousand three hundred thirteen only) was due and payable towards the same period for which earlier inspection was conducted. It was once again stated in such inspection report that salary, wages and attendance registers, profit and loss accounts and balance sheets of the petitioner were examined by the Inspector concerned. 7. Despite whereof by an order dated 14th February 2018 passed under Section 7 A of the EPF Act, 1952. A sum of Rs. 1,07,79,495/-(Rupees One Crore Seven Lakhs Seventy Nine Thousand Four Hundred Ninety Five only) was stated as outstanding dues and a notice of demand was issued thereon. 7. Despite whereof by an order dated 14th February 2018 passed under Section 7 A of the EPF Act, 1952. A sum of Rs. 1,07,79,495/-(Rupees One Crore Seven Lakhs Seventy Nine Thousand Four Hundred Ninety Five only) was stated as outstanding dues and a notice of demand was issued thereon. Consequently, the authorities would therefore, also have been entitled to enquire into the interest and damage components on such default under the relevant provisions of the EPF Act. The said order was carried in review and the same was rejected by an order dated 22nd February 2018. 8. The petitioner is primarily aggrieved by the fact that the authorities in the impugned order found the documents relating to the employees have not been produced by the writ petitioner. Such finding appears to be contrary to the two Inspection reports referred to above. 9. When this writ application was moved on 5th April 2018, a Co-ordinate Bench had called upon the petitioner to deposit the entire assessed amount with the authorities as a condition precedent for any further action by the Provident Fund Commissioner to be restrained. The said order was carried in appeal before a Division Bench of this Court. The appeal was disposed of by an order dated 8th May 2018 wherein it was directed that a sum of Rs. 25 lacs is required to be deposited in cash with the authorities and the rest of the amount was permitted to be deposited by way of Bank Guarantee. 10. I have considered the orders impugned and I am of the view that the Inspectors of the authorities themselves have indicated that all relevant documents have been produced. In the first inspection report it was found that a sum of Rs. 19 lacs and odd is due and payable and in the second inspection, a sum of Rs. 7 lac and odd was stated to be due and payable. There is apparent contradiction in the views expressed by the Inspectors and the Assistant Provident Fund Commissioner. There is a huge variance in the findings of the Inspectors (Rs.9 + lacs and Rs. 7 + lacs) and the order passed by the Commissioner under Section 7 A of the Act finding a due of Rupees one crore and odd as payable. 11. There is a huge variance in the findings of the Inspectors (Rs.9 + lacs and Rs. 7 + lacs) and the order passed by the Commissioner under Section 7 A of the Act finding a due of Rupees one crore and odd as payable. 11. One cannot lose sight of the fact that the Provident Fund deposit under the said Act is not a Tax. It is a beneficial legislation to secure the future of an individual employee. 12. I find that neither the Commissioner nor the Inspectors have identified any employee on whose account the amount so found due is required to be deposited. A list of such employees has not been appended or shown in the order impugned. 13. The percentile method of calculation based on a wage component percent of a Government Circular for Road and Building Contracts can only be applied when all efforts to summon and enforce production of documents have been resorted to. The other methods including the best judgment method can also be resorted to after due and dedicated inquiry by the authorities. The Authorities under the said Act have powers of a Civil Court in that regard. 14. Proper steps as stated hereinabove, have not been taken by the Authorities as is compulsorily mandated under the said Act. In those circumstances, the orders impugned call for interference. 15. However, since there are PF dues payable by the writ petitioner and there is default in that regard, the following order is passed:- 16. The writ petitioner shall deposit a sum of Rupees fifteen lakhs minus any amount already deposited for the period, between 2012 and 2015 by way of demand draft with the PF authorities who shall maintain the same in a separate no-lien interest bearing, fixed deposit account in a Nationalized bank. The petitioner shall also furnish Bank Guarantee for a sum of Rupees forty lakhs in favour of the Assistant Provident Fund Commissioner, Port Blair, A&N Islands within a period of fifteen days from date. 17. The format and the terms and conditions of the Bank Guarantee shall be to the satisfaction of the Authorities. Needless to mention, the Bank Guarantee shall be payable on demand and without demur and without requirement of proof. The writ petitioner shall keep such Bank Guarantee extended till the disposal of the proceedings under the Act. 17. The format and the terms and conditions of the Bank Guarantee shall be to the satisfaction of the Authorities. Needless to mention, the Bank Guarantee shall be payable on demand and without demur and without requirement of proof. The writ petitioner shall keep such Bank Guarantee extended till the disposal of the proceedings under the Act. Upon deposit of monetary amounts and furnishing of Bank Guarantee within a period of fifteen days as stipulated above, Assistant Provident Fund Commissioner, Port Blair shall forthwith cause a fresh enquiry and comply with all steps mandated under the Act and then and arrive at a finding. Due opportunity may be given to the petitioner to present its case. 18. It is reasonably expected that the EPF authority shall complete the exercise as aforesaid within a period of three months from the date of communication of copy of this order. The writ petitioner shall cooperate with the authorities in course of such investigation. 19. It is made clear that in the event of default in furnishing of Bank Guarantee and deposit of the monetary amount within the period of 15 days from date, the impugned order shall become executable under the Act. However, if deposit of money and furnishing of Bank Guarantee is complied with by the petitioner as indicated herein above, the impugned orders shall stand set aside. 20. It is submitted by the writ petitioner that all its bank accounts have been frozen by the PF authorities. To enable the petitioner to comply with the above order of deposit and bank guarantee, the said freezing order shall be relaxed to the extent for enabling the petitioner to comply with the aforesaid order of payment of cash and bank guarantee. 21. It is made clear that the writ petitioner has undertaken to Court to furnish regular accounts and monthly balance in all its accounts both Current and Savings and Deposit accounts to the Assistant Provident Fund Commissioner. The partners of the petitioner shall disclose all their movable and immovable assets as also those standing in the name of the said firm and shall not further encumber the same further without the leave of the Assistant Provident Fund Commissioner. 22. With the above directions, the WP No.066 of 2018 is accordingly disposed of. There will be no order as to costs. 23. 22. With the above directions, the WP No.066 of 2018 is accordingly disposed of. There will be no order as to costs. 23. Urgent Xerox certified server copy of this order, if applied for, be supplied to the Learned Counsel for the parties upon compliance of usual formalities.