- (1.) THIS writ petition is directed against various notices issued by the authorities of Regional Provident Fund Commissioner for determining liability of provident fund contribution of petitioner under the provisions of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "PF Act 1952").
(2.) THE petitioner M/s Ram Krishna Param Hans Vidhyalaya is a Junior High School, owned and managed by a Society, registered under the Society Registration Act and duly recognized by the Board of Basic Education under the provisions of Basic Education Act, 1972 (for short "Act 1972"). It is said that recognition was granted by Deputy Director of Education vide letter dated 15.02.1984. Conditions of service of teaching employees of school are governed by statutory rules framed under Act 1972 under the title U.P. Recognized Basic Schools (Junior High Schools) (Recruitment and Conditions of Service of Teachers) Rules, 1978 (hereinafter referred to "Rules 1978"). Rule 19 thereof provides for Provident Fund and reads as under : - "19. Provident fund. - Provident Fund shall be payable by the Management of a recognised school to every Headmaster or teacher employed in such school in accordance with the scheme applicable to aided institutions as laid down in Appendix 8 of the Education Code (1958 Edition)."
(3.) IN respect of aided Junior High School payment of salary is governed by "The Uttar Pradesh Junior High School (Payment of Salaries of Teachers and other Employees) Act, 1978" (hereinafter referred to as "Salaries Act, 1978"). As required under Rule 19, it is said that the petitioner was complying with the requirement of deposit of Provident Fund of teaching employees. Assistant Regional Provident Fund Commissioner (for short ARPFC), Meerut issued a notice dated 19.05.1995 under section 7 -A(3) of PF Act, 1952 stating that petitioner has not deposited contribution of employees from February 1982 to March 1995 with respondent no. -1 under the provisions of Act 1952 and, therefore, proceedings under section 7 -A (3) are contemplated and it and it should produce record before respondent no. -1 on 31.05.1995.;