- (1.) In this writ petition challenge is thrown to the determination of provident fund contribution qua the petitioner-firm under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short the PF Act) by the Assistant Provident Fund Commissioner, West Bengal by order dated 10th October, 2000 for the period between June 1977 to February, 1989.
(2.) The petitioner-firm carries on business of marketing branded packed 'Beedi' under the trade name 'Chhabi Beedi'. The petitioner purchases beedis from unbranded beedi manufacturers and thereafter the beedis are packed and labelled in its industrial premises. As pleaded at paragraph 4 of the writ petition the petitioner claims to employ a workforce not exceeding 20 in number. Till 31st March, 1990 the petitioner claims to have been a partnership firm comprised of the family of the Saraogis and from 1st April, 1990 one, Pawan Kumar Saraogi claims to be the sole proprietor of the petitioner-firm upon the dissolution of the erstwhile partnership firm on 31st March, 1990.
(3.) The petitioner claims to be protected from the purview of the PF Act on the ground that the hand rolled unbranded beedis were purchased from independent beedi contractors and at all material times the regular employees of the petitioner were less than 20 thereby making the provisions of the PF Act inapplicable. However, the PF Inspector visited the factory premises of the petitioner in October, 1987 and again in March, 1989 whereupon on 30th March, 1989 the Regional Provident Fund Commissioner, West Bengal initiated 12 proceedings under Section 7A of the PF Act, 1952 covering the period 1st June, 1977 up to February, 1989.;