G. S. SINGHVI, J.

1. Whether the arrears of the provident fund and other amounts payable by a private limited company under the Employees Provident funds and Miscellaneous Provisions Act, 1952 (for short the act) can be recovered from its managing Director is the question which arises for determination in this petition filed by Shri Mohan Lal for quashing notices dated January 28, 2000 (Annexure P5) April 5, 2000 (Annexure P6) and May 15, 2000 (Annexure P7) issued by the respondents, under Sections 8-B and 8-C of the Act.

2. The petitioner was one of the five partners of Picks Auto Industries, Ludhiana (hereinafter described as the Firm) which was engaged in the manufacture of automobile parts, auto bolts etc. The Firm was brought within the purview of the Act w. e. f. April 1,1980. After 10 years, the petitioner and five members of his family, four of whom were partners of the Firm, got incorporated a private limited company under the Companies Act, 1956 under the name and style of Picks Auto industries Private Limited (hereinafter described as the Company ). The main object of the Company was to take over the running concern Picks Auto Industries, Ludhiana along with its