D.K.Seth, J. - (1.) The Facts Kelvin Jute Mills Company Limited had two units viz. Kelvin Jute Mills and Kelvin Broadloom Division. Hooghly Mills Company Limited took over Kelvin Broadloom Division. Kelvin Broadloom Division is known as Waverly Jute Mills Company. Thus, the two units of Kelvin Jute Mills Co. Ltd., (hereinafter referred to as Kelvin) became separated from each other w.e.f. June 30, 1986, the date when Hooghly Mills Company Limited (hereinafter referred to as Hooghly Mills) took over Kelvin Broadloom Division known as Waverly Jute Mills Company, (hereinafter referred to as Waverly). The provident fund account of Kelvin, prior to transfer of Waverly, was a fund exempted under Section 17 of the Employees' Provident Funds And Miscellaneous Provisions Act, 1952, (hereinafter referred to as the 1952 Act). The said fund was managed by Kelvin Jute Mill Co. Ltd.' Workers Provident Fund Trust, (hereinafter referred to as Kelvin Trust). The said fund consisted of the provident fund account of all the workers employed under Kelvin in its both the units viz. Kelvin and Waverly, respectively. After Waverly was taken over by Hooghly Mills, as exempted fund of the workers, including those who came along with the transfer of the transferred unit, was formed. This is known as Waverly Jute Mills Workers Provident Fund Trust, (hereinafter referred to as Waverly Trust). In terms of the condition of transfer, certain amount of provident fund arrear dues, in respect of the workers of the Waverly unit, was paid by Hooghly Mills to the Waverly Trust. The Provident Fund (PF for short) account of the workers of the Waverly unit, as maintained by Kelvin Trust, remained with Kelvin Trust. On September 1, 1988 the Regional Provident Fund Commissioner, (hereinafter referred to as RPFC) requested Kelvin Trust to transfer the PF accumulation in respect of employees of the Broadloom Division to Waverly Trust (Annexure-A). But the said fund was not transferred. By a letter dated November 15, 1989, the RPFC asked Kelvin Trust to explain why PF accumulation of the employees of Waverly was not transferred to Waverly Trust (Annexure-B). On April 1, 1991, Kelvin Trust was again asked by the RPFC to take immediate steps for transfer of the PF accumulation in respect of employees of Waverly, who were members of Kelvin Trust to Waverly Trust (Annexure-E). On July 5, 1991 the RPFC requested Chairman, Kelvin Trust to attend a meeting on July 24, 1991 to discuss transfer of PF (Annexure-F). On August 1, 1991, RPFC further requested Chairman, Kelvin Trust to take immediate steps to transfer the PF accumulation of the members of Waverly on the basis of discussion held (Annexure-G), He further requested to complete the transfer within one month and had convened a meeting on September 9, 1991 for reviewing the progress. Kelvin Trust did not attend the said meeting. On October 3, 1991 the RPFC requested Kelvin Trust to take steps for the transfer within a fortnight, failing which legal action would be initiated (Annexure-I). On January 1, 1992 the RPFC again asked Kelvin Trust to transfer the fund (Annexure-L). By a letter dated May 5, 1992, the RPFC informed Waverly Trust that the PF Authorities were taking steps to secure transfer of the fund by initiating action as contemplated under the provisions of PF Act (Annexure-Q). On March 24, 1993 the Kelvin Trust requested the Waverly Trust to accept the sum of Rs. 2,00,98,363.02 being the transfer of PF accumulation from Kelvin Trust to Waverly Trust as on June 30, 1986 (Annexure-R). On April 5, 1993 the RPFC informed Kelvin Trust that the ground for delaying transfer on account of sickness of Kelvin unit was untenable, therefore, the entire amount was to be transferred within 15 days, failing which suitable action would be initiated (Annexure-S). On June 15, 1993 the RPFC informed Kelvin Trust that the subscribers are suffering on account of pendency of transfer of fund (Annexure-X). In the circumstances, the Waverly Trust represented by the petitioner, as President, moved this writ petition and obtained an interim order of status quo on December 3, 1993. This order was directed to continue till disposal of the application, by an order dated December 8, 1993. Sometime in 1994, the Kelvin Trust filed an application for vacating the interim order. The Kelvin Trust also filed an application for modification of the interim order. The said application was rejected on March 3, 1995. On January 24, 2000 the RPFC wrote a letter to Waverly Trust that it was meeting PF dues of different members including the PF accumulation prior to June 30, 1986 of the Kelvin Trust though the said amount was not actually transferred to Waverly Trust. Therefore, Waverly Trust was directed to pay only to the extent of the PF accumulation credited in the respective account of the employees. On September 15, 2000 this matter was directed to be heard and payment was directed to be made strictly in terms of Annexure-F to the application dated January 24, 2000.
(2.) Initially, the other Trustees of the Waverly Trust had made certain allegations against the petitioner. However, subsequently they had applied for being added as petitioner in the writ petition. Mr. Sengupta, counsel for the petitioner, did not oppose the same. Therefore, they were added as petitioners in the writ petition, despite objection raised by Mr. Mitra. Various affidavits, supplementary affidavits and documents were filed and produced before the Court from time to time by the respective parties. The question to be determined:
(3.) The bone of contention that requires determination in the present case is: Whether the Kelvin Trust is liable to transfer to the Waverly Trust the PF accumulation for the period till June 30, 1986 of the employees of Broadloom Division, who were transferred to Waverly along with the transfer of the unit and had become members of the Waverly Trust. Submission on behalf of the Petitioners:;