B.Panigrahi, J. - (1.) This writ petition has been filed by the petitioners for issuing a writ of mandamus against the respondents from not giving effect and a further effect to the impugned order dated 28th May, 1999 vide annexure K to the writ petition and be further declared that the petitioner No.1 is not covered under the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act 1952 and schemes framed thereunder.
(2.) The essential facts led to filing of the writ petition is as follows : "The petitioners had started a Partnership business under a Deed of Partnership and were engaged in printing and composing work since 1984. At the beginning, there were only five employees with two partners. But in gradual course of time the number of Partners were increased from two to five and later on eleven employees were engaged. Subsequently in March 1996, the Partnership business was dissolved and it was converted into a Private Limited Company under the name and style as S.G. Tin Printers Pvt. Ltd. having been incorporated under the provisions of the Companies' Act being incorporated No. 2173632 of 1995."
(3.) There was an inspection by the Inspector of the Provident Fund Commissioner and at such time it was noticed that the establishment engaged sixteen employees and five Directors were shown to be also the employees of the Company. The provisions of the E.S.I. Act was attracted since 1986. The enforcement officer of the respondent No.1 in his letter dated 30th December, 1994 had communicated to the petitioners that the provisions of Employees' Provident Fund and Miscellaneous Provisions Act 1952 (hereinafter be served the said Act), is applicable since it had engaged more than twenty employees. In response to the said letter the petitioners gave befitting reply by denying the applicability. The matter was, however, enquired into under section 7(A) and the respondents were of the view that since the petitioners' establishment covered under the Act, therefore, they cannot disown their liability to make contribution towards the Provident Fund. They demanded Rs. 2,32,196/- (Rupees Two lakhs thirty two thousand one hundred and ninety six only) up to October 1998 as their contribution.;