JUDGMENT :

1. This is a group of 8 Writ Petitions. They are finally decided by this common judgment. Petitioners in all Petitions are Municipal Councils / Corporations, public bodies and an arm of the State Government of Maharashtra. Facts are identical, rather almost identical in all cases, save and except certain consequential actions after passing of the impugned orders which shall be referred to separately with respect to each of the Petitioners.

2. For the sake of brevity, facts in Writ Petition No.15200 of 2023 are considered for the purpose of adjudicating the lis. Lis is that assessment is determined under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (for short “the said Act”) on the premise that Petitioner is considered to be principal employer liable for deposit of Provident Fund (for short “PF”) contribution / statutory contribution in respect of workers employed by the Contractors appointed by Petitioner. For the purpose of undertaking various works, Petitioner appoints Contractors and/or Sub-Contractors. It needs to be clarified at this stage that in respect of Petitioner’s employees, Petitioner regularly deposits their statutory