D.K.GUPTA,J. - (1.) This bunch of writ petitions has been referred to us by a learned Single Judge of this Court (Hon'ble Justice Aniruddha Bose) on following terms:- "Whether the provisions of paragraph 27AA of the Employees Provident Fund Scheme read with clauses 7 and 9 of Appendix A of the said Scheme can be imposed on establishments exempted under the provisions of Section 17 of the Act from following the said Scheme?"
(2.) The subject matter of challenge in this bunch of writ petitions was in substance relating to the applicability of paragraph 27AA read with clauses 7 and 9 of Appendix A of the Employees Provident Fund Scheme, 1952 (hereinafter referred to as the said Scheme) in respect of exempted category of establishments.
(3.) The contention of the respondent authority before the learned Single Judge was that the amendment of the said Scheme, which took place in 2001, prescribed recovery of differential rate from an exempted establishment introducing paragraph 27AA of the statutory Scheme and consequently action against the establishments has been taken in tune with the observations made by the Hon'ble Apex Court in Jiyajeerao Cotton Mills Employees' Provident Fund Institution v. Deb Kumar Holani and Ors. reported in (1998) 6 SCC 35 .;