JUDGMENT :

SHAMPA DUTT (PAUL), J.

1. The writ application has been preferred praying for declaration to the effect that the provisions of Sub-sections (3), (4) and (5) of Section 7B are arbitrary and violative of principles of natural justice, and as such, ultra vires the Constitution. The petitioner has further prayed for setting aside of the impugned orders dated 24.02.2011 and 12.05.2011 passed by the respondent nos. 1 and 2.

2. The petitioner’s case is that the proceedings under Section 7A of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 were initiated against one of the Units of the Corporation viz. Bakreswar Thermal Power Project vide Memo No.R-Ex-WB/26974/7A/CC-VI/1131 dated 27.09.2006.

3. It is further stated that Enforcement Officer from Durgapur Sub-Regional Office had visited the Bakreswar Thermal Power Project Unit of the Corporation on 16.01.2008, 22.01.2008 and 24.01.2008 and submitted their report dated 15.02.2008.

4. Petitioner further states that the Corporation submitted its comments by memo dated 25.09.2008 against the report submitted by the Enforcement Officials from Durgapur Sub-Regional Office.

5. Several reports after inspection was submitted by the Enforcement Officer against which the petitioner has filed his comments and has denied the allegations of the said officials.

6. It is the contention of the petitioner that:-

(a) The allegation of evasion of membership in respect of stipend for trainees, safety and security expenses and secondary school expenses are not correct and trainees are not employees under Section 2(f) of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.

(b) 6 (six) Teachers, whom the Enforcement Officials alleged that as has not been covered by the Corporation under Provident Fund Scheme is not correct as these teachers were previously employed under State Government aided School and after retirement they are drawing pension etc. they were engaged at BKTPP Prabir Sengupta Vidyalaya on honorarium basis and hence they shall not be treated as employees as per Act. Further in support of the same, corporation has submitted their Pension Order etc. and appointment letter which has not been considered by the Regional Provident Fund Commissioner while passing his Order.

(c) The claim of Provident Fund under the Head of Safety & Security expenses is not correct inasmuch as there was total non- application of mind on the part of the Enforcement Officials including the facts in connection therewith.

7. The petitioner relies upon the Supreme Court judgment in the case of Noor Niwas Nursery Public School vs. RPFC & Ors.,  AIR 2001 SC 277, and documents to substantiate that Bakreswar Thermal Power Project do not have any financial control over the said Holy Mother English Medium Primary School and also other documents to substantiate that the corporation has existence of one group of employees being member under West Bengal Power Development Corporation (Death-cum-Retirement Benefit Regulation 1992), the General Provident Fund of the Corporation. But the Regional Provident Fund did not consider the submission made in support of non-coverage of Trainee as well as Fire Fighters although sufficient documents substantiating non-coverage were produced.

8. It is further stated that the teachers of P.C. Sengupta Vidyalaya, Bakreswar Thermal Power Project are contractual and, as such, teachers as well as Fire Fighters and security personnel cannot be treated as employees in terms of Section 2(f) of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.

9. It is further stated that the graduate engineer trainees were not given any guarantee of employment and all these employees were paid honorarium for their services and, as such, they come within the purview of excluded employees.

10. It is further stated that the impugned order under Section 7B of the EPF Act has been passed in a mechanical manner without application of mind since the amount of Rs.69,82,944/- provis