And vs Regional Provident Fund Commissioner
2026 Latest Caselaw 913 Cal/2

Calcutta High Court

And vs Regional Provident Fund Commissioner on 13 February, 2026

Author: Aniruddha Roy

Bench: Aniruddha Roy

OCD-27,32-36

               In The High Court at Calcutta
                        [Commercial Division]
                             Original Side
                 IA NO. CA/36/2014 (Old No: CA/674/2014)
                            In BIFR/114/1997
               M/S. SHREE SYNTHETICS LTD. (IN LIQN.)
                               -AND
                                 Vs
             REGIONAL PROVIDENT FUND COMMISSIONER
                               - VS-
          THE OFFICIAL LIQUIDATOR, HIGH COURT, CALCUTTA
                           IA NO. CA/62/2023
                            In BIFR/114/1997
              SHREE SYNTHETICS LIMITED (IN LIQN)
                             -AND
                               Vs
  THE ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UTI
                           AND ANR
                              -VS-
                  THE O/L ,H.C. CAL AND ORS
                           IA NO. CA/63/2025
                            In BIFR/114/1997
          M/S. SHREE SYNTHETICS LIMITED (IN LIQUIDATION)
                               Vs
                GOVERNMENT OF MADHYA PRADESH
                              -VS-
                    THE OFFICIAL LIQUIDATOR
                           IA NO. CA/64/2025
                            In BIFR/114/1997
         SYNTHETICS YUVA SHRAMIK AOM KARMCHARI SANGH
                              Vs
          M/S. SHREE SYNTHETICS LIMITED (IN LIQUIDATION)
                           IA NO. CA/65/2025
                                       2
                           In BIFR/114/1997
          SYNTHETICS YUVA SHRAMIK AOM KARMCHARI SANGH
                                Vs
           M/S. SHREE SYNTHETICS LIMITED (IN LIQUIDATION)
                           IA NO. CA/66/2025
                            In BIFR/114/1997
      M/S. SHREE SYNTHETICS LIMITED (IN LIQUIDATION)
                            Vs
GOVERNMENT OF MADHYA PRADESH THROUGH COLLECTOR, DISTRICR
                          UJJAIN
                           -VS-
                   OFFICIAL LIQUIDATOR
BEFORE :
THE HON'BLE JUSTICE ANIRUDDHA ROY
Date :13th February, 2026.
                                                                         Appearance :
                                                            Mr. Manoj Munshi, Sr. Adv.
                                                                 Ms. Usha Doshi, Adv.
                                                                   ... for the applicant.
                                                              Ms. Aparna Banerjee, Adv.
                                                                    ... for the petitioner.
                                                               Ms. Sampurna Saha, Adv.
                                                                         ... for the O/L.
                                                   Mr. Samsul Kabir Humayan Reza, Adv.
                                                                      ... for the Society.
       The Court :- Mr. Manoj Munshi, learned Senior Advocate appears for
the State of Madhya Pradesh being the applicant in IA No. CA/63/2025
with Ms. Usha Doshi, learned Advocate.
       Ms. Sampurna Saha, learned Advocate appears for the Official
Liquidator, Calcutta.
       Mr. Samsul Kabir Humayan Reza, learned Advocate appears for the
Karmachari Congress Union Cooperative Society.
                              In BIFR/114/1997
                                        A.R., J.
       None appears for the provident fund.           Though, previously several
alleged creditors were represented but today none is represented. On the
prayer of Ms. Doshi, learned Advocate appearing physically on behalf of the
applicant in IA No. CA/63/2025, the three affidavits-in-reply in counter to
the affidavits filed by various alleged creditors filed in Court today are taken
on record. Copies have been served, as this Court has been informed.
       Ms. Saha, learned Advocate appearing for the Official Liquidator
referring to Annexure 'B' at page no.9 to the supplementary affidavit
affirmed by the Official Liquidator on June 25, 2025 submits that the fund
which was lying with the Official Liquidator has been paid to the provident
fund authority. She shall take instruction whether any further fund is lying
with the Official Liquidator or not on account of this company (in
liquidation)
       Learned Advocate for the Official Liquidator further prays for
adjournment for today's hearing.

       The matter shall appear under the heading 'Company Application
(Assigned)' on February 20, 2026.

       It is made clear that if the other parties do not appear on the next
date the Court may proceed to consider the application being IA No.
CA/63/2025, in their absence.


                                                          (ANIRUDDHA ROY, J.)
mg
                                 In BIFR/114/1997
                                           A.R., J.