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

The Hon’ble Justice Shampa Dutt (Paul)

WPA 10361 of 2011 M/s. Sujata Electric Pvt. Ltd.

Vs.

Regional P.F. Commissioner & Ors.

For the Petitioner : Mr. Soumya Majumder, Sr. Adv.

Ms. Sanjukta Dutta.

For the Respondents : Ms. Aparna Banerjee.

Judgment reserved on : 09.04.2026 Judgment delivered on : 12.05.2026 SHAMPA DUTT (PAUL), J. :

1. The writ application has been preferred challenging an order dated 03.08.2007 passed under Section 7A of the EPF Act and the order dated 03.05.2011 passed under Section 7B of the EPF Act and also the prohibitory order dated 14.06.2011 passed by the respondent P.F. authorities.

2. The petitioner’s case in short is that the petitioner company is engaged in the manufacturing activities of electrical equipments and for that purpose had employed employees at its factory and office. That apart, the petitioner company had got jobs executed through contractors who carried out the work by engaging their own men. The petitioner company at no material time had any supervision control or administration over the manner and nature of work of the contractors' employees.

3. It is further sta