( 1 ) THIS writ petition is directed against the order (under section 14b of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 dated 13. 12. 93) passed by the Regional Provident Fund Commissioner, West Bengal, the Andaman and Nicobar Islands which was communicated to the petitioner by Memo No. A/045/wb /25896/damage /50/35 dated 25. 1. 94.

( 2 ) THE petitioner Company's case is that it has its factory at Budge Budge Trunk Road, Post Office-Maheshtolla, District-24 Parganas (S ). The company was having business of manufacturing different types of goods. It was alleged that it wanted a separate provident code number. The said authorities did not allot the Same initially for its Budge Budge factory. Petitioner thereafter deposited a sum of Rs. 41,987. 30 paise with the Provident Fund Authorities towards its provident fund dues from September, 1987 to July, 1988 and the said authorities was informed about the matter on 31. 8. 88. On November, 11, 1988 a separate code number being WB/25896 was allotted in the name of the petitioner. The petitioner further alleged that after the payment of above mentioned amount the petitioner was regularly depo