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2023 Supreme(Kar) 272

K. SOMASHEKAR, UMESH M. ADIGA
Regional Provident Fund Commissioner, Employees' Provident Fund Organization – Appellant
Versus
HMT Limited, Rep. by Chairman and Managing Director Sri. S. Girish Kumar – Respondent


Advocates Appeared:
For the Appellant : Smt. B.V. Vidyulatha.
For the Respondent: Sri. M.N. Kumar.

JUDGMENT :

Respondent in Writ Petition No.29597 of 2015 has filed this appeal challenging impugned order passed in the said Writ Petition dated 21.09.2015.

2. It was the case of Petitioner in the aforesaid Writ Petition that it is a Public Sector Enterprise under the administrative control of Department of Heavy Industries, Ministry of Heavy Industries and Public Enterprises with Government of India having shares with 93.69%. The Respondent was incorporated as “Hindustan Machine Tools Private Limited,” under the-then Companies Act of 1913 and later on, its name was changed as “Hindustan Machine Tools” and subsequently it has been called as “HMT Limited.”

3. The Respondent establishment was covered under the provisions of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. It is an exempted establishment under Section 17 (1)(a) of the said Act. The Respondent has contented in the Writ Petition that during the period 1997 to 2001, the Respondent incurred heavy losses on account of loss incurred by the constituents of the Trust. Therefore, requisite contribution wa

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