P.P.Gupta, J. - (1.) By this petition, the petitioners, M/s. Kweens Bar and Restaurant, Begum Bridge, Meerut, a registered partnership firm (hereinafter referred to as the "firm"), has prayed for a writ of certiorari quashing the order dated 13.11.1991 (Annexure V to the writ petition), passed by the respondent, the Regional Provident Funds Commissioner, Meerut.
(2.) The facts of the case, in brief, are that the petitioner is a registered partnership firm and is engaged in the business of Bar and Restaurant since 1950. Since the very inception of the firm, it had less than 20 persons in its employment and the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act') never applied to it.
(3.) On 26.5.1988 and 21.6.1988 the Provident Fund Inspector visited the firm of the petitioner and recorded in his inspection note that 20 persons were employed in the firm. Again on 21.6.1989, he along with Sri S.B. Prajapati, E.O., visited the petitioner's firm for ascertaining the position of Accountant and recorded in his report that monthly payments were made to the Accountant under the head 'Consultance of Accountancy Charges'.;