The State of West Bengal & another For the Petitioners : Mr. Pawan Kumar Gupta Mr. Awadesh Kumar Rai Ms. Sofia Nesar Mr. Santanu Sett Heard on : 07.07.2025 Judgment on : 18.07.2025 Dr. Ajoy Kumar Mukherjee, J.

1. Petitioners herein have challenged the impugned proceeding being case no. C/372 of 2016 initiated under section 14(1)/14(1A)/14(1B)/14(2A)/14AA of the Employees Provident Fund & Miscellaneous Provisions Act,1952 presently pending before learned Judicial Magistrate, Barrackpore.

2. The petitioners used to run a company under the name of Bengal Waterproof Ltd. but the production of the company was suspended in 2011. The company had formed a trust for management of the provident of the staff and workers and obtained exemption form appropriate authority vide notification no. 1944-LW/1A-224/58 dated 31.12.1959. Said trust was stated to be formed to facilitate the Provident Fund authority to directly deduct the amount from such fund and company’s liability was stated to be there only to submit the return of such deduction within a stipulated period of time.

3. Complainant herein filed the instant three cases against company for non-submission of return within time.

4. Mr. Gupta, lea