GUWAHATI, India, Jan. 3 -- Gauhati High Court issued the following order on Dec. 2:
1. Heard Mr. B. Pathak, the learned counsel appearing on behalf of the Petitioner and Mr. S. Nag, the learned counsel appearing on behalf of the Respondent Nos. 1, 2 and 3.
2. In the present batch of three writ petitions before this Court, the Petitioner has assailed the orders of assessment carried out under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short 'the Act of 1952').
3. The sole ground on which the Petitioner has assailed the respective assessment orders is that without identification of the beneficiaries, the Respondent Authorities could not have carried out the assessment in terms with Section 7A o...