B.N.Banerjee, J. - (1.) This Rule is directed against several demands, made on the petitioners, under the Employees' Provident Fund Scheme 1952. The first demand for payment of Provident Fund Contribution and administrative charges was made on April 30, 1957, and the period covered thereby was mentioned as "with effect from the 13th February 1959". (Annexure C). The second demand was made on May 27, 1959, for the period from "February '59 to April '59" (Annexure C1.). The third demand was made on July 31, 1959, for the period from "May '59 to June '59 in addition to previous period" (Annexure C3). The fourth demand was made on February 2, 1960, for the period ''July '59 to February '60 in addition to previous period" (Annexure 04). The fifth demand was made on May 13, 1960, for the period from "February '60 to March '60 in addition to previous period" (Annexure C5). The sixth demand was made on July 6, 1960, for the period from "April '60 to May '60 in addition to previous period" (Annexure C6). For non-payment of some of the demands, several certificate cases were started against petitioners, namely, 1. Certificate case No. E. P. F. 77 of 1959-60, for recovery of dues for the period from February to April 1959, amounting to Rs. 657. 15 np. 2. Certificate Case No. E. P. F. 146 of 1959-60, for recovery of dues for May and June, 1959, amounting to RS- 463.50 np. 3. Certificate Case No. E. P. F. 315 of 1959-60, for recovery of dues for the period from July 1959 to January 1960, amounting to Rs. 1623.25 np. 4. Certificate Case No. E. P. F. 59 of 1960-61, for recovery of dues for February and March 1960, amounting to Rs. 463.50 np.
(2.) Also on April 30, 1960, there was started a criminal proceeding against the Manager of the petitioners, under paragraph 76 (a), (c) and (e) of the Employees' Provident Fund Scheme read with Section 14 (2) of the Employees' Provident Funds Act,
(3.) The petitioners disputed their liability to pay the demand on the ground that theirs was an infant industry and invoked the jurisdiction of the Central Government, under Section 19A of the Employees' Provident Funds Act, for a decision as to their non-liability to pay. The Central Government rejected the prayer.;