sir,we have setup a industries in bihar under public limited company and we were under provident fund and paying as provident fund and closed in 2007 but in 2006 we have started one more manufacturing unit under same company but in our second unit we were not covered under PF ACT because man power is below 20 person and came under provident fund act in 2008 becouse lmanpower increased from 20 person.My question is that department is now saying that company wll be covered scince starting just becouse our first unit was covered.pls advice.from 2008 we have no dues or any irregularities ,how can department ask for pf dues after 3 years from 2006 to 2008 where 80 % manpower hasbeen changed .