a perusal of the impugned proceedings, it is seen that though the Secretary of the petitioner Society has appeared before the respondent, but the grievance is that the contentions raised by them were not considered while passing the order. If the petitioner has raised certain contentions, the respondent while demanding interest under Section 7Q of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 should accord reasons as to why the contentions raised by the petitioner are not justifiable and why the demand is sustainable. However, this is not evident from the impugned order. It is a settled legal position that when the impugned order is tested before this Court, it has to stand based on the reasons assigned therein and fresh reasons cannot be substituted by way of a counter affidavit. Therefore, on the said ground alone, this Court is inclined to grant a relief to the petitioner. However, this Court is not inclined to quash the impugned proceedings on the grounds raised by the petitioner.