SUVRA GHOSH, J. - (1.) The petitioners ' grievance is violation of natural justice. The petitioners ' establishment runs business in the name and style of Mayur Veneer and Plywood Industries. A proceeding under section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 was initiated against the petitioners and respondent no. 3 passed a final order in the said proceedings on 30-01-2020 determining an amount of Rs. 27,41,943/- as dues to be paid by the petitioners. The petitioners, being aggrieved by the order, filed a review petition under section 7B of the Act of 1952 and by an order dated 30th June, 2021 the review petition was disposed of and inquiry under section 7B concluded. The petitioners were directed to pay the outstanding dues immediately. Being aggrieved by the said order, the petitioners have filed the present writ petition. The prayer of the petitioners in the writ petition is set out:- a) "A writ of or in the nature of Certiorari commanding the respondents and each one of them, their men, agents, assignees and subordinates to certify and transmit to this Hon 'ble Court the records of the case including the impugned order dated 30.06.2021 issued by the respondent No. 3 being Annexure C and the certificate issued by the recovery officer by respondent no. 4 being Annexure H herein, so that conscionable justice may be administered by quashing the same; b) A writ of or in the nature of Mandamus commanding the respondents and each one of them, their men, agents, assignees and subordinates to rescind, recall, revoke and/or withdraw the impugned order dated 30.06.2021 and the Recovery certificate dated 09.07.2021 issued by the respondent No. 3 being Annexure C and by respondent no.4 being Annexure H, forthwith;
(2.) It is submitted on behalf of the petitioners that though the petitioners initially participated in the review proceedings, they went unrepresented on successive dates of hearing due to demise of the daughter of the learned advocate representing the petitioners before the authority. There was also a direction upon the department to supply copy of certain documents to the petitioners but such direction was not complied with. The petitioners not being represented on a few occasions before the authority, the authority concluded the proceedings under section 7B of the Act. The proceeding was not disposed of on merits and the petitioners were deprived of placing their case before the authority due to reasons beyond their control. It is further submitted that in terms of the order impugned, respondent no. 4 has initiated recovery proceedings vide Memo No. RO /HWR /Recovery /WB /36716 /8F /472 dated 3rd August, 2021 and has taken steps by attaching the bank accounts of petitioner no. 1. The petitioners submit that there has been violation of natural justice and the petitioners ought to have been heard before the proceeding under section 7B was disposed of.
(3.) Learned counsel has placed reliance on a judgment in Regional Provident Fund Commissioner (II) West Bengal v. Vivekananda Vidyamandir and Others reported in 2019 SCC Online SC 291;