SHAMPA SARKAR,J. - (1.) In this writ petition, the petitioner No.1 being a partnership firm engaged in the manufacturing of finished leather, and the petitioner No.2 being one of the partners, have challenged an order under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (in short the said Act) issued by the Assistant Provident Fund Commissioner(C.C.I.), Regional Office, Kolkata, as also the order of attachment for an of amount Rs.5,59,968/- which was lying in the petitioners' account maintained with the Federal Bank Limited, Tangra Branch.
(2.) The challenge of petitioners are on the following grounds as stated hereunder:- a) That the proceeding which was initiated by a notice dated July 15, 2004 by the Provident Fund authorities and the hearing of which had been adjourned to September 20, 2005, could not be reopened for a de-novo proceeding under Section 7A of the said Act after 6 years. a) That there was nothing on record to show that the proceeding relating to the coverage of the same period could be reopened after several years, that too subsequent to the application of the petitioners for a provident fund code made in 2009, upon accepting their liability to be covered by the said Act on and from 2009 onwards. a) That the law did not permit the respondents to recover the amount by attachment of their Bank Account without issuing any notice under Section 8F(3) of the said Act. a) That the amount recovered ought to have been deposited by the authorities against identified persons who were contractor's labourers. That the authorities could not attach the amount and hold on to the same, as if, the amount was their own.
(3.) Mr. Bhanja Chowdhury, learned Advocate appearing on behalf of the petitioners has relied on the following decisions :- Food Corporation of India Vs. Provident Fund Commissioner & Ors. reported in (1990)SCC 68. M/s. Mantu Biri Factory (P) Ltd. Vs. The Regional Provident Fund Commissioner & Anr. reported in (1994)2 CHN 75, and Raj Kumar Gupta vs. The Assistant Provident Commissioner & Anr. reported in 2013(139)FLR 2017 in support of his contentions.;