SHEONG SHI TANNERY Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) In this writ petition, the petitioner No.1 being a partnership firm engaged in the manufacturing of finished leather, and the petitioner No.2 being one of the partners, have challenged an order under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (in short the said Act) issued by the Assistant Provident Fund Commissioner(C.C.I.), Regional Office, Kolkata, as also the order of attachment for an of amount Rs.5,59,968/- which was lying in the petitioners' account maintained with the Federal Bank Limited, Tangra Branch.

(2.) The challenge of petitioners are on the following grounds as stated hereunder:-

(3.) Mr. Bhanja Chowdhury, learned Advocate appearing on behalf of the petitioners has relied on the following decisions :- Food Corporation of India Vs. Provident Fund Commissioner & Ors. reported in (1990)SCC 68. M/s. Mantu Biri Factory (P) Ltd. Vs. The Regional Provident Fund Commissioner & Anr. reported in (1994)2 CHN 75, and Raj Kumar Gupta vs. The Assistant Provident Commissioner & Anr. reported in 2013(139)FLR 2017 in support of his contentions.