M/S. NORTH BROOK JUTE COMPANY LTD. Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The writ application has been preferred challenging the order vide Notification No-I/73573/2025/LABR-25024/6/2023 - LWMW, dtd. 27/1/2026 passed by the Special Secretary to the Government of West Bengal and the show cause vide no. 348-LW/PF-27/10 dtd. 6/5/2011.

(2.) The petitioner 's case in short is that the petitioner assails the Notification dtd. 27/1/2026 bearing No. 1/73573/2025/LABR- 25024/6/2023-LWMW issued by the Special Secretary to the Government of West Bengal, whereby the exemption granted to the petitioner establishment under Sec. 17(1)(a) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, vide Notification No. 1167-LW/LW/IA-184/58 dtd. 24/2/1960 (PF Code No. WB/HWR/72), has been cancelled with retrospective effect from the date of the original notification.

(3.) It is the case of the petitioner that the impugned order is founded upon a provision which is not applicable to the petitioner and thus is a foundational error. The impugned Notification proceeds, inter alia, on the alleged violation of "Condition No. 25" under Para 27AA of the Employees' Provident Fund Scheme, 1952. The petitioner is, however, an establishment which has continuously enjoyed exemption under Sec. 17(1)(a) of the Act since 24/2/1960. The very foundation of the impugned action is therefore legally misconceived.