1. THE writ petition is directed against two notices of demand dated 10th February, 1992 and 19th August, 1992, issued by the Assistant provident Fund Commissioner, West Bengal, The Andaman and Nicobar Islands. Briefly stated, the facts of the case are that the petitioner is a society duly registered under the Societies Registration Act, 1860 and runs and manages an educational institution known as "gyan Bharti Vidyapith". The management of the school pays its approved teachers their basic salary, house rent allowance, medical allowance and 8-1/3 per cent Provident Fund on the basic salary. The approved staff members including teachers also receive a Government Dearness Allowance from the District Inspector of Schools (Secondary Education) at the State Government prescribed rates. Director of Secondary Education issued a memo dated 23.9.1980 for enabling the teachers and the staff of the school to receive the benefit of dearness Allowance and additional interim reliefs. For the purpose of drawing such dearness Allowance a statement in form 'b' is prepared by the school office and the same is submitted to the office of the D. I. of Schools (S. E.) Calcutta. By an order of th