PARAMOUNT LEATHERS Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The petitioner in this writ petition dated January 18, 2008 is questioning the order pf the Assistant Provident Fund Commissioner, Regional Office, Kolkata dated December 14, 2007, Annexure 12 at p.61. The order was made in the proceedings initiated under Sec. 7 -A the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

(2.) The authority under the Act called upon the petitioner to comply with the provisions of the Act and the Schemes framed thereunder with effect from April, 1999. The direction was given after a team of enforcement officers visited the establishment, made necessary investigation and submitted report with all supporting documents. The petitioner disputed the question of applicability of the Act to its establishment Accordingly the authority initiated the proceedings, gave the petitioner opportunity of presenting its case and also of hearing, and then came to the conclusion that the Act would be applicable to the establishment.

(3.) In the impugned order the authority has recorded as follows: