By filing this writ petition the petitioners challenged order dated 21.07.2010(Annexure-13 to the writ petition) and order dated 25.08.2010(Annexure-14 to the writ petition) issued by the Regional/Assistant Provident Fund Commissioner in a proceeding under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952(hereinafter mentioned as EPF & MP Act).

2. Heard learned senior counsel, Mr. A.K. Bhowmik, assisted by learned counsel, Ms. M. Choudhury for the petitioners and learned CGC, Mr. A. Lodh for respondent Nos.1 to 3. No representation on behalf of respondent Nos.4 and 5.

3. Fact in short, necessary for disposal of this writ petition is that petitioner No.1, M/s Rakshakali Industries is a business firm consisting of two partners, namely Manmohan Paul and Amar Paul and the firm is carrying on the business/trade as traders. The firm was constituted in the year 1975-76. There is another firm, namely M/s Somnath Enterprise consisting of three partners, namely Manmohan Paul, Dipti Paul and Swarup Kanti Dey established on 01.04.1988 and that firm was also dealing with the business/trade. Respondent No.2, the Regional/Assistant Provident Fund Commissi