Jayanta Kumar Biswas, J. - (1.) THE petitioners in this writ petition dated August 17,2007 are questioning an order of the Regional Provident Fund Commissioner (1), Regional Office, Kolkata dated July 27, 2007, Annexure P9 at p.54, made under Section 7 -A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The commissioner determined the dues payable by the petitioners at Rs. 17,83,567.
(2.) THE petitioners had a right to appeal to the Tribunal from the impugned Section 7 -A order. The provisions of Section 7 -A provides for an appeal. In the writ petition it has not been stated that from the Section 7 -A order the petitioners could appeal to the Tribunal. On the contrary, in para 33 they have said as follows: 33. Your petitioner has no other alternative and/or equally efficacious remedy other than to invoke, writ jurisdiction before this Hon'ble Court under Article 226 of the Constitution of India. However, the writ petition was entertained and admitted by order dated August 23, 2007. By the order the petitioners were directed to pay Rs. 3 lakhs by August 31,2007 and the balance in three instalments. Mr. Majumder, counsel for the petitioners submits that in compliance with the order the determined amount was paid by petitioners. Mr. Majumder has assailed the Section 7 -A order on these grounds: (i) the Section 7 -A proceedings were initiated for determination of dues for unspecified period; (ii) report of the visiting squad of enforcement officers based on projected salary and projected number of unidentifiable employees was relied on by the authority who made an unreasoned order; (iii) when the report of the visiting squad of enforcement officers gave one figure of the employees likely to be benefited, the authority made the Section 7 -A order giving various different numbers of employees for various periods; and (iv) number of employees entitled to membership and the period from which they were to get membership have not been correctly mentioned, and this shows non -application of mind of the authority.
(3.) BY a notice dated September 4,2001 the Assistant Provident Fund Commissioner (Enf) directed the petitioners to extend membership to sixty -eight employees on the ground that though they were entitled to membership, the petitioners did not give them the benefit. It was stated in the notice that the evasion was detected by a squad of enforcement officers who carried out necessary investigation in July, 2001. A list of the employees who were entitled to membership, containing necessary particulars, viz. their dates of appointment, wages, and signed by the employees concerned, was supplied to the petitioners with the notice.;