IN THE HIGH COURT AT CALCUTTA
SHAMPA DUTT (PAUL)
Sujata Electric Pvt. Ltd. – Appellant
Versus
Regional P.F. Commissioner – Respondent
JUDGMENT :
SHAMPA DUTT (PAUL), J.
1. The writ application has been preferred challenging an order dated 03.08.2007 passed under Section 7A of the EPF Act and the order dated 03.05.2011 passed under Section 7B of the EPF Act and also the prohibitory order dated 14.06.2011 passed by the respondent P.F. authorities.
2. The petitioner’s case in short is that the petitioner company is engaged in the manufacturing activities of electrical equipments and for that purpose had employed employees at its factory and office. That apart, the petitioner company had got jobs executed through contractors who carried out the work by engaging their own men. The petitioner company at no material time had any supervision control or administration over the manner and nature of work of the contractors' employees.
3. It is further stated by the petitioner that the establishment of the petitioner company was covered under the said Act and was initially allotted a P.F. Code Number on the basis of a voluntary declaration made by the petitioner company to the effect that the said Act became applicable to the establishment of the petitioner company on and from 07/05 with employment of 20 or more employees in the
The court upheld the authority's order confirming the eligibility of employees for Provident Fund membership despite their salaries exceeding the statutory limit, emphasizing the welfare nature of th....
The employer must ensure EPF contributions for all employees, including those employed through contractors, and must comply with principles of natural justice in assessment proceedings.
Point of Law : Provident Fund is not a tax. It is an amount collectable to the benefit of an individual identified employee as a social welfare measure.
The Appellate Tribunal rightly limited Provident Fund coverage to canteen employees, confirming that casual and contract workers lack a defined employment connection under the Employees Provident Fun....
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.