- (1.) This writ application is directed against the order dated 27.11.1996. The petitioners are engaged in manufacturing of beedi. The petitioners' establishment is covered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act) by reason of the registered coverage letter issued by the Regional Provident Fund Commissioner on 26th November, 1986. The petitioners' establishment includes various departments and branches spread all over the State. On the basis of the said coverage letter, the petitioners have been complying with the provisions of the said Act, 1952 and the scheme framed thereunder vis- -vis all of their units and branches which are part of its establishment under the Provident Fund Code assigned to the establishment being P.F. Code No. WB/25008. The Provident Fund accounts of the establishment of the petitioners are maintained in the office of Beedi Cell of the office of R.P.F.C. West Bengal at Barrackpore. The Regional Provident Fund Commissioner Sub-Regional Office by a registered coverage letter dated 31st January, 2000 for the second time extended the coverage of the said Act and the Scheme framed thereunder to the Tungidighi unit of the petitioners and allotted a new separate code being Code No. WB/SLG/30491 for the said manufacturing unit of the petitioner at Tungidighi.
(2.) The petitioners are aggrieved by reason of allotment of a new separate Code to the said Tungidhighi unit and thereafter initiating a proceeding under Section 7A of the said Act by the Regional Provident Fund Commissioner's Sub-Regional office at Siliguri on the basis of notice dated 25th May, 2000 on the ground that the establishment of the petitioners has failed to remit the provident fund, employees pension funds and insurance funds dues under the newly allotted P.F. Code No. WB/30491 for the period 12/1999-4/2000.
(3.) The principal grievance of the petitioners is that in view of the coverage letter dated November 26, 1986, the establishment of the petitioners with all its branches and units spread over the State are not required to have a separate code except the code already assigned to it being P.F. Code No. WB/25008 as allotted by the Regional Provident Fund Commissioner, West Bengal.;