( 1 ) THE present appeal is directed against the judgment and/or order dated May 2, 1988 passed in Matter No. 2206 of 1987 by the Hon'ble Mr. Justice Babulal Jain, J. discharging the rule and vacating the interim orders.

( 2 ) IN their writ petition before the trial Judge the writ petitioner alleged that the petitioner No. 1 purchased Bundapani Tea Estate from Ramjhore Tea Estate and all the right, title and interest of the said Tea Estate Co. Ltd. vested in petitioner No. 1 with effect from January 1, 1975. Since then the petitioner No. 1 has been running the said Tea Estate. The petitioner No. 1 received a notice dated March 18, 1986 from respondent No. 1, Regional Provident Fund Commissioner, West Bengal, directing the petitioner to show cause as to why damages are not to be levied for default in payment of the dues to the provident fund for the month of September, 1968 to November 1968, March 1970 to January 1973 and May 1973 to February 1974. The said notice is under Section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (which term will be referred to hereinafter as the Act ).

( 3 ) THE notice and or letter ha