- (1.) The petitioner has assailed the order dated June 23, 1999 issued by the Regional Provident Fund Commissioner-I, West Bengal in a proceeding under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (said Act) holding that the establishment is covered under the Scheduled Head "Electrical Mechanical and General Engineering Product" as well as under the Schedule "Printing" and directed the assessment of the dues. At the time of initiation of the proceeding under Section 7A of the said Act, a demand was raised relating to the dues covered under the said Act on a categorical assertion that the establishment is engaged in "Plastic and Plastic Products", included in Schedule-I of the said Act. It further reveals therefrom that as on August 1, 1996 the said establishment has employed 20 persons.
(2.) Since the aforesaid demand was disputed, a proceeding under Section 7A of the said Act was initiated. In course of the proceeding, the Regional Provident Fund Commissioner directed the Enforcement Officer to visit the establishment once again and to verify the details of the employment in the light of the objection raised by the employer.
(3.) The report of the Enforcement Officer reveals that the establishment does not come under the Scheduled Head "Plastic and Plastic Products" but the establishment can demand the coverage under the Scheduled Head Trading and Commercial".;