IN THE HIGH COURT AT CALCUTTA
ANANYA BANDYOPADHYAY
Bharat Sanchar Nigam Limited – Appellant
Versus
Employees Provident Fund Organization – Respondent
| Table of Content |
|---|
| 1. initial facts of the case and context of disputes. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. arguments from petitioners regarding procedural and liability issues. (Para 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19) |
| 3. counterarguments from respondents addressing petitioner's claims. (Para 21 , 22 , 25 , 27 , 30 , 31) |
| 4. court's reasoning on statutory obligations and limitations. (Para 33 , 35 , 39 , 44 , 46) |
| 5. final decision by the court dismissing the writ petition. (Para 47 , 48) |
JUDGMENT :
Ananya Bandyopadhyay J.
1. The petitioners are led by Bharat Sanchar Nigam Limited, a Government of India undertaking governed by Central Rules and Regulations. The orders and consequential demand notices to have been issued by the Regional Provident Fund Commissioner-II and Assessing Officer under Section 7Q and 14B of the Employees Provident Funds and Miscellaneous Provisions Act , 1952, the proceedings emanating from all default in respect of provident fund contribution pertaining to the contractor respondent No.2 being M/s. Reju Enterprise for the period culminating in June, 2019 are not in dispute. According to the petitioner, the order dated 30.03.2023 passed by the Regional Provid
Commissioner of Custom and Central Excise v. Hongo India Private Ltd.
The principal employer retains responsibility for statutory dues for workers employed through contractors, irrespective of contractual arrangements, and appeals regarding statutory matters must be fi....
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.
The orders imposing damages under the EPF Act must be reasoned and based on factual findings, ensuring principles of natural justice are upheld.
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 main legal point established is that the pendency of a representation before the concerned authority can exclude the time for filing an appeal, and the provisions of the Limitation act, 1963, can....
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