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*** *** The details provided by workers' Union mostly tallies with returns submitted for the year 1986-87 by the Appellant itself and thus Identification of workers is available. The workers submitted during proceedings that wages were equally distributed amongst them. Returns submitted by Appellant for the year 1986-87 was also examined wherein it was observed that equal amount of contribution has been credited to each worker. The dues decided can also be credited to individual workers account on the same pattern. It is further submitted that these dues pertain to 12/1980 to 01/1988 & 05/1990 to 04/1991 long period has already lapsed and workers are still deprived of their legitimate right W.P.(C) 8237/2014 & 17 other connected matters Signing Date:15.04.2024 19:35:11

62. A bare perusal of Section 7-A of the Act shows that in case of failure to deposit the legitimate dues of workers, the authority prescribed therein W.P.(C) 8237/2014 & 17 other connected matters Signing Date:15.04.2024 19:35:11 may initiate recovery action for the purpose of compelling the employer to deposit the legitimate dues of the workers through a quasi-judicial process.

71. In its rival submissions, the respondent RPFC refuted the arguments advanced by the petitioner contending to the effect that the petitioner itself holds all the necessary records required to identify the workers, however, it did not produce the said records despite the fact that the respondent RPFC took all the steps to ensure the contractor‟s appearance and the same is AIR 2008 SC 1449 W.P.(C) 8237/2014 & 17 other connected matters Signing Date:15.04.2024 19:35:11 merely an excuse to evade its liability towards the workers‟ PF dues. It has been further contended that the details provided by workers union mostly tallies with the Returns submitted by the petitioner for the year 1986-1987 and thus, the identification of workers is available and has been rightly done.

72. During the proceedings before it, the workers union had submitted that wages were equally distributed amongst them and Returns submitted by the petitioner before it for the year 1986-1987 was also examined, wherein, it was observed that on an earlier occasion also equal amount of contribution has been credited to each worker. The dues decided can also be credited to individual worker‟s account on the same pattern. Therefore, taking the same into consideration, the liability of the petitioner was determined for the period of December, 1980 to January, 1988 and May, 1990 to April, 1991 and the same has been rightly upheld by the learned Appellate Authority.