GUWAHATI, India, Aug. 8 -- Gauhati High Court issued the following order on July 10:

1. Heard Mr. M. K. Choudhury, learned senior counsel assisted by Mr. K. Kalita, learned counsel for the petitioner. Also heard Mr. R. Sharma, learned counsel appears for the respondent nos. 2 to 5 as well as Mr. S. S. Roy, appearing for the respondent no.1.

2. The petitioner is a Pvt. Ltd. Company having its office in Dibrugarh. The petitioner owns a tea garden under the name Kaliabur Tea Estate under Bagasa Plantations Pvt. Ltd. The Tea Estate is engaged in plantation of tea crops and its subsequent marketing.

3. The petitioner company in respect of the tea estate was required to make Provident Fund Deposits under the Assam Tea Plantation, Provident F...