Subrata Talukdar, J.

In this writ petition challenge is thrown to the determination of provident fund contribution qua the petitioner-firm under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short the PF Act) by the Assistant Provident Fund Commissioner, West Bengal by order dated 10th October, 2000 for the period between June 1977 to February, 1989.

2. The petitioner-firm carries on business of marketing branded packed Beedi under the trade name Chhabi Beedi. The petitioner purchases beedis from unbranded beedi manufacturers and thereafter the beedis are packed and labelled in its industrial premises.

3. As pleaded at paragraph 4 of the writ petition the petitioner claims to employ a workforce not exceeding 20 in number. Till 31st March, 1990 the petitioner claims to have been a partnership firm comprised of the family of the Saraogis and from 1st April, 1990 one, Pawan Kumar Saraogi claims to be the sole proprietor of the petitioner-firm upon the dissolution of the erstwhile partnership firm on 31st March, 1990.

4. The petitioner claims to be protected from the purview of the PF Act on the ground that the hand rolled unbranded beedis