- (1.) The appeal is directed against the judgment and order dated June 04, 2014 passed by the learned Single Judge in W.P. 12192 (W) of 2014 with W.P. 25136 (W) of 2007 challenging the applicability of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the said Act of 1952").
(2.) The appellant, running a clinical establishment named as "The Cure Nursing Home", had instituted the first writ petition, being W.P. 25136 (W) of 2007. No interim order was passed therein. During pendency of the said writ petition, the Authority passed an order dated October 15, 2007, determining the applicability of the said Act to the appellant's establishment and holding that the appellant is liable to pay Rs. 9,71,910/- as the amount due and payable as provident fund dues under the said Act of 1952. Such order passed under Section 7A of the said Act of 1952 has been assailed in the second writ petition, being W.P. 12192 (W) of 2014. Both the matters were disposed of by the impugned judgment and order dated June 04, 2014, whereby the learned Single Judge directed that the appellant shall deposit a sum of Rs. 4 lakhs to the Assistant Provident Fund Commissioner and in the event such deposit is made, the Assistant Provident Fund Commissioner and the Assessing Officer shall reconsider the issue relating to the strength of the employees and shall pass fresh order after giving a reasonable opportunity of hearing to the petitioner within a period of twelve weeks from the date of such deposit.
(3.) Mr. Achyut Basu, learned Counsel appearing for the appellant strenuously argues that the establishment of the appellant is a nursing home and not a hospital and, therefore, the provisions of the said Act of 1952 are not applicable to it. He further submits that there is no uncontrovertible material on record to show that the number of employees employed is below 20 and, therefore, the said Act is inapplicable to the establishment.;