- (1.)PRATAP Chand Sukhoni, the petitioner No. 1, carries on business at Kalimpong, in partnership under the name and style of Jetmull bhojraj, the petitioner No. 2. It is not in dispute that the said business was originally carried on by a different partnership which was reconstituted from time to time. The said partnership was finally dissolved by a deed dated the 18th April, 1970, with effect from the 14th April, 1970, and the assets thereof were divided and partitioned between the partners thereof. Pursuant thereto, the petitioner No. 1 was allotted the business Jetmull Bhojraj at kalimpong, and the petitioner No. 1 became the sole proprietor thereof, Subsequent thereto the petitioner again entered into a partnership in respect of the said business by a deed of partnership dated the 18th May, 1970, and the business is being continued by the new partnership.
(2.)IT is also not in dispute that prior to its dissolution, the earlier partnership came under the Employees' Provident Funds and Family pension Fund Act, 1952, and the scheme framed thereunder. By a letter dated the 13/6/1970, the petitioner No. 1 informed the Regional provident Fund Commissioner, West Bengal, about the dissolution of the earlier partnership and by letter dated the 1/7/1970, gave a notice of discontinuance of membership from the provident fund.
(3.)ON a subsequent query the Provident fund Inspector was informed that on dissolution and partition of the earlier firm, Jetmull bhojraj, Darjeeling, a new business under the said name had been started at Kalimpong, teesta Bridge and Siliguri and altogether ten persons were employed in the said business. As the Employees' Provident Funds Act, 1952, was not applicable to the new business it had discontinued the provident fund account maintained in the names of the employees of the earlier partnership who had been retained in employment in th e new business.