IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side Present:

The Hon‟ble Justice Shampa Dutt (Paul)

WPA 26349 of 2015 Central Board of Trustees Employees P.F. Organization Vs.

M/s. Megha Design Pvt. Ltd. & Ors.

For the Petitioner : Mr. Anil Kumar Gupta.

For the Respondent No.1 : Mr. Victor Chatterjee.

Hearing concluded on : 21.08.2025 Judgment on : 09.09.2025 SHAMPA DUTT (PAUL), J. :

1. The writ application has been preferred by the Central Board of Trustees Employees’ PF Organization praying for quashing of the impugned order dated 20th November, 2014 passed by the Employees' Provident Fund Appellate Tribunal in A.T.A. No. 657 (15) of 2014.

2. The petitioner’s case is that the respondent no.1, M/s Megha Design Private Limited is an establishment covered under the EPF & MP Act, 1952 (in short the said Act) and scheme framed there under, having a Code No. i.e. Establishment I.D. No. WB- cat0029568000. Since the respondent no.1 failed to deposit Provident Fund and allied dues for the period from April, 2004 to November, 2012 in time, a proceeding under Section 14B of the said Act was initiated by the Assistant Provident Fund Commissioner under the provisions of the