JAYANTA KUMAR BISWAS, J. - (1.) The petitioners in this Article 226 petition dated April 18, 2008 are seeking a mandamus quashing the letters dated November 30, 2007, February 28, 2008 and April 1, 2008, Annexures P16,P18 and P19 at pp.131,137 and 138 respectively, issued by the Assistant Provident Fund Commissioner, C.C.-II, West Bengal, and commanding the Provident Fund Authorities not to take any penal action for non-compliance with the directions given by the letters and to allot a new code number.
(2.) The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (the Act 19 of 1952) was applicable to the establishment of one Neptune Paper Mills Ltd. By an order dated August 4, 1987, made in CP. No. 443/1986, Neptune was wound up. In terms of an order dated September 16,1987 the official liquidator: of Court took possession of Neptune's assets. At the Court sale held on January 9, 2004 one Shree Balaji Paper Sales Pvt. Ltd. emerged as the successful bidder. The sale was confirmed in its favour. After obtaining necessary licences in its new name: Balaji Paper and Newsprint Pvt. Ltd., it started business activities in February, 2005. Around two years thereafter it submitted an application dated March, 14,2007 for coverage under provisions of the Act 19 of 1952.
(3.) By a letter dated March 20, 2007 the Assistant Provident Fund, Commissioner (in short the APFC) C.C.-II, West Bengal called upon Balaji to submit the papers mentioned in the letter. He returned the cheque for Rs. 2.03 lakh submitted by Balaji with its application dated March 14,2007. In response Balaji wrote a letter dated March 23, 2007 tendering the cheque once again and requesting for an appropriate code number. The APFC wrote a letter dated March 29, 2007 returning the cheque once again. With a letter dated April 4, 2007 Balaji tendered the cheque for the third time. The APFC wrote a letter dated July 6, 2007 returning the cheque for the third time. The official liquidator executed the requisite conveyance dated October 16, 2007.;