Subrata Talukdar, J. - (1.) Sri Bikas Ranjan Bhattacharya, learned Senior Counsel appears for the petitioner and submits that the petitioner is aggrieved by the order dated 7th October, 2015 issued by the respondents-Provident Fund Authority (for short PF Authority) as well as the notice of demand dated 1st August, 2016 directing the petitioner/establishment to pay damages and penal interest for belated Provident Fund remittances.
(2.) Sri Bhattacharya submits that the issue of Provident Fund dues as well as the issue of implementation of the Employees' Provident Fund Scheme - 1995 (for short EPS- 95) was the subject matter of litigation before this Hon'ble Court as well as the Hon'ble Apex Court. During pendency of such lis several interim orders were passed and, ultimately the Hon'ble Supreme Court decided in favour of the PF Authority directing implementation of EPS-95.
(3.) Sri Bhattacharya therefore makes the next submission that pursuant to the final verdict of the Hon'ble Apex Court the necessary contributions along with interest have been deposited with the PF Authority by the petitioner and hence no case for recovery is made out against the petitioner/establishment vide the impugned order dated 7th October, 2015 and the notice of demand dated 1st August, 2016.;