Cause List
S.No. | Case No. | Subject | Case Type | Name of Appellant | Respondent | Next Date | Details | Order / Decision | Edit |
---|---|---|---|---|---|---|---|---|---|
21951 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21952 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21953 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21954 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21955 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21956 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21957 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21958 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21959 | ATA CASE NO. 19/2018 | U/S 7-I | EPF Appeal | THE REGIONAL MANAGER, M/S- GANDHAMARDAN IRON ORE MINES, C/O- M/S. OMC LTD. KEONJHAR | THE ASST. P.F.COMMISSIONER & ASSESSING OFFICER, EPFO, KEONJHAR |
23/11/2023 11/01/2024 07/03/2024 20/06/2024 24/10/2024 19/12/2024 23/01/2025 06/03/2025 24/04/2025 19/06/2025 |
FOR ARGUMENT | ||
21960 | ATA CASE NO. 18/2018 | U/S 7-I | EPF Appeal | THE EXECUTIVE ENGG. P.H. DIVISION, GOI, KEONJHAR | 1. THE RPFC, EPFO, KEONJHAR 2. THE APFC & ASSESSING OFFICER, EPFO, KEONJHAR | 20/12/2018 | |||
21961 | ATA CASE NO. 14/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL, JEEVAN JYOTI MAHAVIDYALAYA, KANDHAMAL ODISHA | 1. THE APFC, EPFO, BERHAMPUR 2. THE SECRETARY, HIGHER EDUCATION DEPTT. GOI, BBSR | 27/09/2018 | |||
21962 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21963 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21964 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21965 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21966 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21967 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21968 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21969 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21970 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21971 | ATA CASE NO. 09/2018 | U/S 7-I | EPF Appeal | THE PRINCIPAL-CUM-SECRETARY, JAWAHAR LAL COLLEGE, PATNAGARH, DIST- BOLANGIR | THE APFC, EPFO, BBSR |
18/01/2024 29/02/2024 04/07/2024 12/09/2024 24/10/2024 19/12/2024 13/02/2025 03/04/2025 29/05/2025 26/06/2025 |
FOR ARGUMENT | ||
21972 | ATA CASE NO. 07/2021 | U/S 7-I | EPF Appeal | SASEE BHOOSAN PATTNAYAK | 1. EPFO, KHORDHA 2. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 3. THE RECOVERY OFFICER, EPFO, KEONJHAR |
20/07/2023 09/11/2023 18/01/2024 |
disposed of | ||
21973 | ATA CASE NO. 07/2021 | U/S 7-I | EPF Appeal | SASEE BHOOSAN PATTNAYAK | 1. EPFO, KHORDHA 2. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 3. THE RECOVERY OFFICER, EPFO, KEONJHAR |
20/07/2023 09/11/2023 18/01/2024 |
disposed of | ||
21974 | ATA CASE NO. 07/2021 | U/S 7-I | EPF Appeal | SASEE BHOOSAN PATTNAYAK | 1. EPFO, KHORDHA 2. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 3. THE RECOVERY OFFICER, EPFO, KEONJHAR |
20/07/2023 09/11/2023 18/01/2024 |
disposed of | ||
21975 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21976 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21977 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21978 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21979 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21980 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21981 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21982 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21983 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21984 | ATA CASE NO. 06/2021 | U/S 7-I | EPF Appeal | SHRI RAMESH KUMAR JOSHI, ROURKELA | 1. EPFO, KHURDHA 2. RO, EPFO, ROURKELA |
14/12/2023 04/04/2024 30/05/2024 18/07/2024 29/08/2024 24/10/2024 26/12/2024 06/02/2025 17/04/2025 05/06/2025 |
FOR MISC. PURPOSE | ||
21985 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21986 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21987 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21988 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21989 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21990 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21991 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21992 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21993 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21994 | ATA CASE NO. 01/2021 | U/S 7-I | EPF Appeal | M/S. KALA VIKASH KENDRA PO- K.V.K. MARG, DIST- CUTTUCK ODISHA | THE RPFC, BHAVISHYA NIDHI BHAWAN, ORISSA |
04/01/2023 22/02/2024 18/07/2024 26/09/2024 21/11/2024 09/01/2025 27/02/2025 03/04/2025 05/06/2025 17/07/2025 |
FOR MISCELLANEOUS PURPOSE | ||
21995 | ATA CASE NO. 08/2020 | U/S 7-I | EPF Appeal | M/S ODISHA MINING CORP. LTD. REGIONAL OFFICE, BARBIL KEONJHAR | 1. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 2. M/S. DILLIP KUMAR MOHANTA , PO- BARBIL KEONJHAR |
22/06/2023 11/01/2024 07/03/2024 24/10/2024 02/01/2025 06/02/2025 17/04/2025 05/06/2025 24/07/2025 |
FOR ARGUMENT | ||
21996 | ATA CASE NO. 08/2020 | U/S 7-I | EPF Appeal | M/S ODISHA MINING CORP. LTD. REGIONAL OFFICE, BARBIL KEONJHAR | 1. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 2. M/S. DILLIP KUMAR MOHANTA , PO- BARBIL KEONJHAR |
22/06/2023 11/01/2024 07/03/2024 24/10/2024 02/01/2025 06/02/2025 17/04/2025 05/06/2025 24/07/2025 |
FOR ARGUMENT | ||
21997 | ATA CASE NO. 08/2020 | U/S 7-I | EPF Appeal | M/S ODISHA MINING CORP. LTD. REGIONAL OFFICE, BARBIL KEONJHAR | 1. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 2. M/S. DILLIP KUMAR MOHANTA , PO- BARBIL KEONJHAR |
22/06/2023 11/01/2024 07/03/2024 24/10/2024 02/01/2025 06/02/2025 17/04/2025 05/06/2025 24/07/2025 |
FOR ARGUMENT | ||
21998 | ATA CASE NO. 08/2020 | U/S 7-I | EPF Appeal | M/S ODISHA MINING CORP. LTD. REGIONAL OFFICE, BARBIL KEONJHAR | 1. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 2. M/S. DILLIP KUMAR MOHANTA , PO- BARBIL KEONJHAR |
22/06/2023 11/01/2024 07/03/2024 24/10/2024 02/01/2025 06/02/2025 17/04/2025 05/06/2025 24/07/2025 |
FOR ARGUMENT | ||
21999 | ATA CASE NO. 08/2020 | U/S 7-I | EPF Appeal | M/S ODISHA MINING CORP. LTD. REGIONAL OFFICE, BARBIL KEONJHAR | 1. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 2. M/S. DILLIP KUMAR MOHANTA , PO- BARBIL KEONJHAR |
22/06/2023 11/01/2024 07/03/2024 24/10/2024 02/01/2025 06/02/2025 17/04/2025 05/06/2025 24/07/2025 |
FOR ARGUMENT | ||
22000 | ATA CASE NO. 08/2020 | U/S 7-I | EPF Appeal | M/S ODISHA MINING CORP. LTD. REGIONAL OFFICE, BARBIL KEONJHAR | 1. APFC & ASSESSING OFFICER, EPFO, KEONJHAR 2. M/S. DILLIP KUMAR MOHANTA , PO- BARBIL KEONJHAR |
22/06/2023 11/01/2024 07/03/2024 24/10/2024 02/01/2025 06/02/2025 17/04/2025 05/06/2025 24/07/2025 |
FOR ARGUMENT |