SAMAPTI CHATTERJEE,J. - (1.) The issues to be determined in the present case are as follows :- (a) Whether upon submission of the application for exemption as well as relaxation under Section 17 (2A) dated 20th May, 2001 by the petitioner company the provident fund authority was under any obligation to allow relaxation as well as exemption in favour of the petitioner from the operation of EDLI Scheme and communicate the same without any delay? (b) Whether the provident fund authorities by their act thereby accepting the inspection charge from the petitioner establishment treated the petitioner company as an exempted establishment ? (c) Whether the provident fund authorities in forwarding the file of the petitioner company to the Exempted Section vide letter dated February 4, 2008 made it abundantly clear that the petitioner company is exempted one ? Petitioner company assailing the impugned communication dated 19th December, 2014 issued by the Enforcement Officer of the Employees' Provident Fund Organisation directing the petitioner company to purchase the EDLI exemption/relaxation order on deposit of the dues in the statutory fund from May, 2001 onwards, filed the present writ petition.
(2.) The petitioner's case in a nutshell is as follows :- The petitioner company since 2001 upto 2011 had introduced a Group Insurance Scheme (GIS) instead of EDLI for its employees but since 2012 till date the petitioner company regularly deposited the amount to the EDLI. Unfortunately by the impugned order dated 19th December, 2014 passed by the Enforcement Officer and the Employees' Provident Fund Organisation the petitioner company was arbitrarily asked to deposit the dues in statutory fund from May 2001 onwards as the company failed to produce any valid document in respect of relaxation/exemption granted by the provident fund authority in favour of the petitioner company.
(3.) Mr. P.B. Chowdhury, learned Advocate appearing for the petitioner company vehemently contended that it is the duty of the Employees' Provident Fund Organisation to grant exemption/relaxation in favour of the company as far back as on 20th May, 2001 since the petitioner company submitted the application under Section 17 (2A) for grant of relaxation as well as exemption from the operation of EDLI scheme.;