This writ application has been filed challenging the action of the Regional Provident Fund Commissioner.

2. The petitioner is the owner of a timber industry which is claimed to be a small scale industry. The petitioner claims that it used to engage two to three numbers of workers on monthly basis and sometime it used to engage 3 to 12 numbers of employees as casual workers as per need. It is claimed that at no point of time, the number of workers exceeded 15. The petitioner was registered under the Assam Shops and Establishment Act and that registration certificate is Annexure III to the writ application.

3. That the petitioner was served with a notice under section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter called the Act). The Regional Provident Fund Commissioner, NE Region at Guwahati proposed to conduct enquiry in his office on 27.10.88 and directed the petitioner to attend the office along with the documents. That notice is Annexure IV to the writ application. The petitioner prayed for time but the time was not granted and by Annexure V, the liability of the petitioner was assessed.

4. The dues of the petition