Saswata ,
Also in the case of dt007, for final coverage , PF authority can ask for whole records....if it is not possible to produce whole records , they can easily find out the real picture of the company from the balance sheets from 2002 to 2011..
I can tell you one real story from my experience....in the year 1999 , in a case of one ESI inspection...enforcement officer asked for records . as ordered by our management , I denied to produce records indirectly....Now I realise that these attitude was totally wrong.....these types of attitudes help them to smell a foul play...and we can easily come under the scanner of the authority...What happened next ?? after 15-20 days , ESI enforcement's 7 member team visited our office headed by one Dy Director and imposed Rs 1.25 crores demand....that time no setting worked..
Again in my another company , PF inspector conducted an Inspection and ask for 2 years record in the year 2009 , I supplied all the required documents. His table was filled up with N numbers of files, ledgers, journal, vouchers etc etc.....What happened next ?? he did not touch even a single papers..He just right down the contribution paid during that period with date of payment...then took the balance sheets and detarmined only Rs 25000/- demand which is very nominal..If I denied that time to produce any document and these amount can be raised to Rs 2.5 crores later on...
So in my opinon , I can say....you need not require to show any documents....but don't say No , we can't , we don't have, etc etc. Just tell them that we will show every documents ..we are ready to co-operate.....Always remember that any enforcement inspector always try to show that he is very strict in his first appearance. gradually they are melted. You have to deal him as an Ice breaker that time. Also if you fail to produce the minimum documents then it is also not fair...because they are also Govt employee....they will have to reply to their higher authority....
Also , I think when you are in a worst situation , please discuss with your higher management that how much you are willing to pay as a PF or ESI demand...after that you please negotiate with the PF inspector that you can pay Rs xyz as a demand.....they will do it...but in that case , you have to prepare some documents...it depends on the basis of your co-operation and intention with the authority...