Dipak Kumar Sen, J. - (1.) Since February 1969, Sree Gopikishan Engineering Private Limited, the appellant 1, has been carrying on a business of cold storage at Amlagora in the District of Midnapore, West Bengal. The appellant 2, Jagmohan Kajaria is a share-holder and a director of the appellant 1.
(2.) On the 6th July 1978, the Provident Fund Inspector inspected the cold storage of the appellant at Amlagora and by his letter D/- 21st/28th July 1978 informed the appellant 1 that from February 1972 its business came within the mischief of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The appellant No. 1 was called upon to produce its attendance register, wage register trading and profit and loss accounts, stock register from 1972 at the office of the Provident Fund Inspector on the 19th Aug. 1978.
(3.) The matter rested there till the 15th Dec. 1978, when a communication was issued on behalf of the Regional Provident Fund Commissioner, West Bengal calling upon the appellant to comply with the scheme under the Act from the 1st Mar. 1973. A copy of the scheme was annexed.;