ARINDAM SINHA,J. - (1.) Order dated 8th December, 2017 issued by the Authority is under challenge in this writ petition. Basis of impugned order is inspection report dated 8th January, 2013. Mr.Dutt, learned advocate appears on behalf of petitioners and had on earlier occasion relied on order dated 17th July, 2014 of a learned single Judge of this Court in W.P.15490 (W) of 2000 (M/s. Milan Biri Factory and Ors. v. The Regional Provident Fund Commissioner, W.B. and Ors.). Mr. Dutt again relies on passages in the judgment which contains discussion regarding law on clubbing. Referring to inspection report he emphasizs, number of employees of his client was recorded as "Nil". Apart from three directors of his client no other person was or is connected with it. He submits, clubbing could not have been done for issuance of impugned order.
(2.) Mr. Prasad, learned advocate appears on behalf of authority and submits, there should be no interference. He relies on section 2(9)(iii) in Employees' State Insurance Act, 1948 to submit, clubbing is possible as provided.
(3.) In M/s. Milan Biri Factory (supra) view taken upon considering judgments of Supreme Court and Kerala High Court was that to decide whether different units are part of the same establishment, Court has to assess extent of functional integrity between them and also whether one unit can exist conveniently and reasonably without out other. Existence of these facts were not gone into by the Authority in making impugned order. Authorised representative of petitioners was asked to produce ledger and vouchers for the period, of petitioners, M/s. Manoj Dhupalia Financial Services and M/s. Manoj Dhupalia and Company. It appears from impugned order, authorised representative of petitioners expressed inability to produce records of the two firms. The Authority thereupon proceeded to make impugned order based on inspection report. As such impugned order suffers from omission of assessment made regarding extent of functional integrity of petitioners and the two firms and they cannot exist conveniently or reasonably on their own.;