1. DECISION ' Record of the petitioner's establishment was checked from July, 1987 to June, 1989 by the Inspection Team Islamabad and short payment of Rs,69,691 was detected. Accordingly demand and show-cause notice was issued to the petitioner on 19-10-1989 which caused to file this petition under section 33-of the Act.
2. ' Mr.Ghulam Murtaza Labour Officer of the petitioner's establishment appeared and contended that the E.O.B. Act, 1976 became applicable from February, 1988 instead of July, 1987 as intimated by respondent letter No,CKL/R&C/129/500, dated 15-6-1988. The Executive Officer Chakwal has audited the accounts of petitioner establishment upto 31-1-1990 and evasion of Rs,27,688 was detected which the petitioner has already deposited vide PR-03 No,443429. The statutory increase of Rs,13,844 was waived by the competent authority vide respondent letter No,RDR/1/24/9129, dated 6- 7-1989. Mr. Murtaza pleaded that respondent cannot check the accounts of respondent again when it has already been verified. He argued that checking of record was one sided and nobody had represented the petitioner at the time of inspection of record, therefore, all the exemptions admissible under the law were not allowed hence all the findings of the respondent are illegal and without jurisdiction.
3. ' Representing the case of the Institution the representative of respondent argued that first objection regarding record checking should be raised before verification of record by Inspection Team and it has been established that the Act became applicable from July, 1987 instead of February, 1988. Evasion has also been pointed out by the respondent, therefore, the plea of the petitioner cannot be accepted.
4. ' After examining the record presented before me a commission was constituted to re-check the record of petitioner establishment in the presence of petitioner's representative and to submit its report to the Authority. Report has been received from the commission which is on record.
5. According to the report the Act became applicable to the petitioner's establishment w,e,f, 1-7-1987.
6. Short payment of Rs,19,636 has also been detected A which the petitioner has deposited vide PR-03 No,357136, dated 15-4-1990. The demand and show-cause notice, dated 19-10-1989 is set aside.