SUBRATA TALUKDAR, J. - (1.) IN this application under Article 226 of Constitution of India the petitioners challenge the order of the Ld. Appellate Tribunal dated 3rd August, 2011 as well as the order dated 31st July, 2009 passed by the Ld. Assistant Provident Fund Commissioner, Regional Office, Kolkata, West Bengal and the Inspection Report connected thereto.
(2.) THE petitioners are all partners of M/s K.C. Paul and Sons, Kolkata running their business under the name and style of M/s K.C. Paul and Sons, Purusottam Roy Street, Kolkata 700007. In this writ petition the petitioners are represented by Sri Dipak Kumar Ghosh with Sri Ranjay De, Ld. Counsel.
(3.) THE Respondent -Provident Fund Authority is represented by Sri S.C. Prasad, Ld. Counsel. Arguing the writ petition Sri Ghosh at the very outset submits that the impugned order of the Assistant Provident Fund Commissioner dated 31st July, 2009 shows non -application of mind inasmuch as the Ld. Commissioner has failed to disclose sufficient reasons of his own in accepting the contention of the departmental representative appearing before him. Referring to the relevant concluding portion of the order dated 31st July, 2009 Sri Ghosh points out that the same speaks of a perfunctory disposal by simply adopting in toto the arguments of the departmental representative with an equally perfunctory reference to "relevant facts" and the records. The conclusion referred to above reads as follows: - " I have considered all the relevant facts and also perused the records and I accept the contention of the Departmental Representative and his findings to the effect that the employer in relation to the said establishment has not remitted the Provident Fund, Pension Fund and Insurance Fund contributions and Administrative Charges towards Provident Fund and Insurance Fund for the period from 4/06 to 12/07. It is also to be pertinent to mention here that in the contentions filed by the establishment, I am also not able to find any material points through which the assessment of dues may be less and/or waived as sought for in their submission dt. 27.3.2009. Hence. In exercise of the powers vested to me u/s. 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952. I proceed to assess the dues against the establishment as per squad report dt. 19/12/2008. Now, therefore, I, Sri Ramanand, Assistant Provident Fund Commissioner, Regional Office." ;