1 30.09.2026 Item No.12 Court No. 30 skg WPA 5298 of 2026 Naresh Satnami & Ors. Vs. Central Provident Fund Commissioner & Ors. Mr. Soumya Majumder, Sr. Adv. Ms. Amrita Pandey, Adv. Mr. Ghanshyam Pandey, Adv. Ms. Rishika Pandey, Adv. … for the petitioners Mr. Shyamal Sarkar, Sr. Adv. Mr. Kumar Gupta, Adv. Mr. Sourajit Dasgupta, Adv Mr. Abhishek Jain, Adv Mr. Sourav Thakur, Adv … for the respondent no. 4 Ms. Aparna Banerjee, Adv. … for the respondent/P.F. Authority 1. The writ application has been preferred praying for direction upon the respondent no.2 the Regional Provident Fund Commissioner, Kolkata to immediately conduct a thorough audit of the Provident Fund accounts of all workers of the said Mill and to provide each worker with a detailed, up to date statement of their Provident Fund account, showing all contributions and accrued interest and/or alternatively cancel the exemption, if the irregularities are found and to recover all outstanding Provident Fund dues, including ary arrears of contributions and interest, from the Respondent Nos. 3 to 6 (the managements and the Trust) and to credit the same to the individual 2 accounts of the petitioners/workers along with interest. 2. On hearing the learned Counsel appearing for the parties herein it appears that the establishment initially was an exempted establishment. The respondent no.4 herein claims that the exemption has been withdrawn. The Provident Fund Authority submits that exemption has not been withdrawn as there is no such order. Even though none of the parties could produce any document to show that an admitted exempted establishment has now become an unexempted one, after cancellation of exemption, it is admitted by the respondent no.4 and also the Provident Fund authorities that the respondent no.4 since 2022 is depositing the contribution with the Provident Fund authorities by claiming to be an unexempted establishment. 3. It appears that the respondent/Provident Fund authorities are also accepting the said contribution. Thus it appears that in the total process the petitioners who are the workmen are have been deprived of their lawful entitlement and dues. 4. Considering the said facts the writ application is disposed of with the direction that the Provident Fund Authorities shall convey a meeting with the petitioners and the representative of the 3 respondent no.4 within three months from the date of this order and provide a detailed statement of accounts showing the funds as received from the establishment whether in its exempted or an unexempted status and the copy of such statement shall be provided to the parties herein at the time of hearing and Provident Fund Authorities shall decide the claim of the petitioners in accordance with law, within three months thereafter. It is further directed that in case any fund is available with the respondent/Provident Fund Authorities in the account of the establishment, the Provident Fund authorities shall disburse the same of pro- rata basis to the employees who are entitled to receive the same, at the earliest. 5. WPA 5298 of 2026 stands disposed of. (Shampa Dutt (Paul), J.)