JUDGMENT

Suvra Ghosh, J. - The petitioner primarily complains violation of section 7a (2) of the Employees' Provident Funds and Miscellaneous Provisions act, 1952.

2. The petitioner organisation was initially an exempted establishment under paragraph 79 of the Employees' Provident Funds Scheme, 1952 vide order dated 28th February, 1985 and the said exemption was subsequently withdrawn by an order dated 28th December, 2011. During the period of exemption, the provident fund contribution was deposited with the Trust formed by the petitioner in the name and style of Central Tool Room and Training Centre Contributory Provident Fund (hereinafter referred to as BOT) and after withdrawal of exemption, the accumulation in the said fund was transferred to the account of the Employees' Provident Funds Organisation in terms of communication issued by the third respondent to the petitioner on 28th December, 2011. The petitioner company transferred an amount of Rs. 5,48,72,171.90 paise to the respondent organisation on account of the entire past provident fund accumulation along with amount invested in various security deposits and the contribution for the month of February, 2012 was also deposit