Dear Mr Nath
It you have open the new division of the same sole proprietorship concern, it is but obvious that the establishment will be covered under the provisions of the EPF and MP Act, 1952 and since from long period the facility of infancy is not available under EPF and MP Act, 1952. The establishment will be covered under the provisions of section 2 (A) of the act. Hence go ahead for making compliance. The provision of the Infancy was abolished by Hon'ble supreme Court in a case
Regards
R B Yadav
Advocate