requires serious re-consideration at the hands of the 2nd respondent. For effectuating such a remit, it is ordered that the impugned Ext.P-15 order, will stand set aside and the matter will stand remitted to the 2nd respondent-Regional Provident Fund Commissioner, Kottayam, for consideration and decision afresh. The appellants may file their written representation/submission in the matter, within two weeks along with a certified copy of this judgment. The 2nd respondent will ascertain as to whether the contributions in respect of the employees of the 4th respondent-Kottayam Co-operative Bank Ltd., has been duly received under the Employees' Pension Scheme framed under the Central EPF Act, etc. Thereafter, the 2nd respondent will afford reasonable opportunity of being heard to the appellants through their authorized representatives/counsel, if any and after eliciting the considered views of the 4th respondent-Employer, may take a considered decision in the matter, in accordance with law and taking due note of the matters arising out of Exts.P-4, P-16, & P-17, which are said to be the proceedings issued by the respective Regional Provident Fund Commissioners in respect of employees of other urban co-operative banks, etc. and also the pleas of the appellant regarding the inapplicability of Ext.P-3 exemption order in the case of R-4, which is an urban co-operative bank, etc. The 2nd respondent
