1. The petitioner Company has filed the above writ petition to issue a Writ of Certiorarified Mandamus to call for the records connected with impugned order ref No.TN/VLR/38789/SDC/2013 dated 26.12.2013 on the file of the respondent and quash the same and direct that the respondent shall not have a right to proceed against the petitioner under section 14B of the PF Act.

2. The brief case of the petitioner is as follows:

(a) According to the petitioner Company, in the course of its business, it engages various Contractors to carry out non-perennial work, who, in turn, employed various persons to carry out the work. The petitioner Company is a Principal Employer and the Contractors, wherever required, have obtained licences and are Licensed Contractors under the Contract Labour (Regulation and Abolition) Act, 1970. The petitioner Company is registered with the Provident Fund Authorities and has a separate "exempted trust" under P.F. Code No.TN/4725.

(b) One A. Govindaraj, a Licenced Contractor has been doing certain contract work for the petitioner Company, as and when required since 1995. Insofar as the Petitioner Company is concerned, the Contractor would supply labour, as was