IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction APPELLATE SIDE Present:

The Hon’ble Justice Shampa Dutt (Paul)

WPA 23629 of 2009 Employees Provident Fund Organization & Anr.

Vs Employees Provident Fund Appellate Tribunal & Anr.

For the Petitioners : Ms. Aparna Banerjee.

For the Respondent No. 2 : Mr. Soumya Majumder, Sr. Adv.

Mr. Ranajit Talukdar, Ms. Sanjukta Dutta.

Hearing concluded on : 07.08.2025 Judgment on : 02.09.2025 Shampa Dutt (Paul), J.:

1. The writ application has been preferred challenging the order dated

25.08.2007 passed by the respondent no.1, Employees Provident Fund Appellate Tribunal, New Delhi.

2. The petitioner/EPFO’s case in short is that the respondent no.2 is a company incorporated under the Companies Act, 1956 and its office is at 30, B.T. Road, Khardah, P.O. Sukchar, District-North 24-Parganas, West Bengal, Pin Code-743179.

3. The establishment was covered under the provisions of Employees Provident Fund and Miscellaneous Provisions Act, 1952 and two provident fund Code Numbers being WB/15443 and WB/3405 were issued to two units namely M/s. Electro Steel Castings Limited (Steel Foundry Works) and M/s. Electrosteel Castings Limited (Spun pipe works) re