JAYANTA KUMAR BISWAS, J. - (1.) The petitioner in this writ petition dated August 11,2006 is questioning the orders of the Assistant Provident Fund Commissioner and Assessing Officer dated November 30, 2005, Annexure P-5 at p.49 and July 26, 2006, Annexure P8 at p.79. The orders were made under Sections 7-A and 7-B respectively of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
(2.) The petitioner is the proprietor of a bookbinding business run under the name Shiva Shakti Binder. Saraswati Press Limited, a Government of West Bengal undertaking, engaged him from time-to-time as a contractor. On May 27, 2002 he applied for a voluntary coverage of his establishment. Then the Provident Fund Authority issued a coverage notice dated January 15/February 4, 2003 informing him that the provisions of the Act and the Schemes framed thereunder would apply to his establishment from November 1, 2002. No notification under Section 1(4) was, however, issued and published. He started complying with the provisions of the Act and the Schemes framed thereunder.
(3.) On December 3, 2003 the enforcement officer concerned submitted a report that the establishment should be covered under Section 1(3)(b) of the Act with effect from February, 2001. It was mentioned in the report that the establishment had complied with the provisions of the Act and the Schemes upto October, 2003. Under the circumstances, the provident fund authority issued requisite summons initiating the Section 7-A proceedings. The petitioner participated in the proceedings. In the final order dated November 30, 2005 the authority held that the establishment should be covered from June, 1998. Discarding the wage registers produced by the petitioner and relying on the wage sheets produced by the enforcement officer with his report dated December 3, 2003, the authority ascertained the wages the establishment paid its employees for June, 1998, and then determined the establishment's liability from that month.;