ANIRUDDHA BOSE,J. - (1.) Though this writ petition has been listed today under the heading "To Be Mentioned", the writ petition itself is being taken up for hearing on consent of the learned Counsel appearing for the parties.
(2.) In this writ petition, declaration has been prayed for to the effect that provisions of paragraph 27AA of the Employees' Provident Fund Scheme, 1952 is ultra virus the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952.
(3.) Prayer is also made for declaration that the said Scheme is ultra virus the provisions of the Companies Act and the Income Tax Rules. The immediate cause of action of the petitioners in this proceeding is passed an order under Section 7A of the 1952 Act quantifying dues of the petitioners on the basis of their inability to remit the differential amount between the statutory rate of return and the yield of their own trust fund.;