Ravi Krishan Kapur, J. - (1.) Both these petitions raise connected questions of law and fact and were heard together. The grievance of both the petitioners is directed against the recovery proceedings which have been initiated by the respondent Provident Fund authorities.
(2.) M/S. Howrah Mills Co. Ltd., the petitioner company in WPA No. 517 of 2020, is the owner of a jute mill situated at 135 Foreshore Road Howrah-711102. By an internal arrangement between the petitioners companies i.e. M/s Howrah Mills Company Limited and M/s Premier Digital Solutions Private Ltd. (being the petitioner in WPA No. 17653 of 2019) both the petitioner companies had entered into a private arrangement whereby M/s. Premier Digital Solutions Private Ltd. became responsible for the payment of salary, wages, provident fund dues and other emoluments to all the workers, managers, supervisors, labourers and employees of the jute mill. Such internal arrangement also provides that M/s Premier Digital Solutions Private Ltd. would carry out the entire conversion and manufacturing process of the jute goods in the jute mill.
(3.) The petitioners assail a notice dated 8 August, 2019 issued under Section 8B of the Act by the respondent Provident Fund authorities. The petitioners also assail the initiation of connected attachment proceedings and criminal proceedings.;