(1) The petitioners in this writ petition dated March 30, 2007 are questioning the decision of the Assistant Provident Fund Commissioner and Assessing Authority, Employees Provident Fund Organization, Sub-Regional Office, Barrackpore dated February 28,2007, Annexure P-11 at p.137 that Jessore Industries, the first petitioner, is not entitled to infancy benefit under Section 16(1)(d) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952.

(2) Section 16 of the Act provides that the Act shall not apply to the establishments mentioned in its sub-section (1). Sub-section (1) of Section 16 originally contained four clauses, viz. (a),(b),(c) and (d). Clause (d), omitted with effect from September 22,1997, was as follows:-

"(d) to any other establishment newly set up, until the expiry of a period of three years from the date on which such establishment is, or has been, set up. Explanation.- For the removal of doubts, it is hereby declared that an establishment shall not be deemed to be newly set up merely by reason of a change in its location."

(3) One Veegal Engines and Engineering Limited was running a factory at 8, Jessore Road, Kolkata- 700 081. It used to p