SAMBUDDHA CHAKRABARTI, J. - (1.) The petitioner No. 1 was initially a partnership business. Subsequently in the year 1995 the partnership business was converted into a private limited company.
(2.) According to the petitioners the number of employees was less than 15 with slight variation from time to time. The statement disclosing the number of workers, employees etc. was provided to the Provident Fund Authorities in time.
(3.) Subsequently the Provident Fund Authorities initiated a proceeding under the Employees' Provident Funds and miscellaneous Provisions Act, 1952 (the Act, for short) and by an order dated May 28, 1999 the respondents determined the dues payable by the petitioners from August, 1992 to October, 1998 at Rs.2,32,196/-. This order was passed by bringing the petitioner-Company within the coverage of the Act by showing the number of employees as 21 which included five partners of the erstwhile firm.;