JUDGMENT :

S.N. Prasad, J.

This writ petition is against the communication dtd.21.10.2003 issued under the signature of Asst. Provident Fund Commissioner (CCI), Orissa, Bhubaneswar whereby and where under the petitioner has been directed to deposit the short-fall dues of Rs.2,50,268/- in A/c.-I (Differential amount) due to issue of Accounts Slip @ 12%.

2. The brief fact of the case of the petitioner is that the petitioner who is a company registered under the Companies Act, 1956 having its Registered Office at Bhubaneswar which deals with manufacture of high density of polyethylene twine and polypropylene rope. The petitioner being a small scale industrial unit is registered with the District Industries Centre, Bhubaneswar was issued with permanent Registration Certificate and started its commercial production w.e.f. 25.2.1994. The petitioner unit was eligible for infancy benefit as per section 16 of Employees’ Provident Fund and miscellaneous Provisions Act, 1952 (hereinafter referred to as EPF Act) and after completion of the infancy period the petitioner started deduction of contribution of employees w.e.f. March, 1997 @ 8.33% after consulting the Enforcement Officer of the localit