A.S.BOPANNA,J. - (1.) The appellants are before this Court assailing the order dated 19.06.2008 passed by the High Court of Calcutta in C.O. No.208 of 2006 whereby the High Court has rejected the writ petition filed by the appellants herein on the ground that it des not have the territorial jurisdiction to entertain the writ petition. Hence, the issue for consideration herein is as to whether the appellants could have maintained the writ petition filed under Article 227 of the Constitution of India before the Calcutta High Court. The facts leading to such situation is that the appellants-herein claiming to be aggrieved by the order dated 20.10.2005 passed by the Employees Provident Fund Appellate Tribunal had approached the Calcutta assailing the same. Since the order was passed by the Appellate Tribunal situated at New Delhi, the Calcutta High Court has declined to entertain the writ petition on holding that it has no jurisdiction as the situs of the Tribunal is at New Delhi which is outside its territorial jurisdiction. The appellants claiming to be aggrieved are before this Court in this appeal.
(2.) We have heard learned senior counsel appearing on behalf of the appellants as well as learned counsel appearing on behalf of the respondents and also perused the relevant papers.
(3.) It is noted that the issue which had arisen for consideration in the original proceedings was with regard to the remittance of the provident fund contribution relating to the component of "Government dearness allowance" in respect of the employees of appellants-herein. In that circumstance, the order passed by the Competent Authority, namely, the Assistant Provident Fund Commissioner, Calcutta was against the appellants herein and it is in that circumstance the appellants had filed the appeal before the Appellate Tribunal as contemplated under Section 7-I of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The Appellate Authority has decided the matter against the appellants. Insofar as the issue raised on merits relating to the payment of contribution, the same des not arise for consideration before us at this juncture since a consideration with regard to the correctness or otherwise of the order dated 20.10.2005 passed by the Appellate Tribunal would have to be considered at the outset by the Competent High Court in the writ petition on the contentions which have been raised on merits relating to the order. The only issue for our consideration herein is as to whether the writ petition filed by the appellants assailing such order would be maintainable before the Calcutta High Court wherein the appellants had assailed the said order. ;