JUDGMENT R.K. Deshpande, J. - In response to the order dated 14.03.2018 the Assistant Provident Fund Commissioner is personally present before this court. This court has come across several cases wherein, even without identification of the employees, the liability of provident fund dues is saddled upon the employer determined under Section 7A, 7Q and 14B of the Employees'' Provident Funds and Miscellaneous Provisions Act, 1952 ("said Act" for short). It is recovered either by following the procedure under Section 8B or under Section 8F of the said Act, by attaching the accounts or forcing the creditors of the employer to forward the amount due and payable to the employer against whom an order under Section 7A, 7Q or 14B is passed. 2. It is informed to this Court by the learned counsel appearing for the respondent that if the employees are not identified but the amount is collected or recovered from the employer, then to trace out such employees enquiry is made with the employers to give the address and names of such employees. If it is found that the amount so received or collected from the employer remains unclaimed, then it remains with the office of the Assistant Provident Fund Commissioner. 3. In the aforesaid background the respondent Assistant Provident Fund Commissioner is directed to provide the account numbers along with the amount of unclaimed provident fund dues collected from the employer and lying in the said account with the relevant extract of upto date entries. A specific question is put to the Assistant Provident Fund Commissioner, who is present before this court as to how the amount lying in such account is processed? It is informed that the said amount remains with the Assistant Provident Fund Commissioner. 4. Prima facie it seems that huge amount in crores of rupees is collected from various employers by adopting coercive measures as permitted under Section 8B and 8F of the said Act, not only to recover the amount of provident fund dues recoverable under Section 7A, but also the amount of interest under Section 7Q and all damages under Section 14B. The latest entries in the accounts in which the amounts collected under Section 7A, 7Q and 14B is deposited should be produced and the affidavit be filed as to how the amount lying in such accounts is processed and what is done about it. 5. The latest entries in the accounts in which the amounts collected under Section 7A, 7Q and 14B is deposited should be produced and the affidavit be filed as to how the amount lying in such accounts is processed and what is done about it. 5. Put up this matter on 23.03.2018. 6. Steno copy of this order be furnished to the learned counsel for the respondent to act upon.