K.VINOD CHANDRAN
KERALA STATE DEFENCE SERVICE CO-OPERATIVE HOUSING SOCIETY LIMITED – Appellant
Versus
ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION – Respondent
The petitioner is aggrieved with the proceedings of the Assistant Provident Fund Commissioner, Kochi, issued at Ext.P7. Admittedly, the petitioner, had been engaging its members, as per contract entered into with other establishments, one of which is produced at Ext.P1. The petitioner had been deducting provident fund contributions and paying the same to the respondent Organisation. While so, the petitioner discontinued the contributions and hence an enquiry under 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for brevity, 'the EPF Act') was initiated.
2. The petitioner was issued with notice, and though initially the notice could not be served, subsequently, it was acknowledged and there was appearance on behalf of the Society. Repeated adjournments were sought for and no documents were produced by the petitioner before the enquiry officer.
3. The petitioner merely filed Ext.P4 wherein, it was stated that amounts were remitted for the year 2010-11 and a remittance was made as on 18.10.2012 also, which would satisfy the entire dues. No objections to the notice was filed and in such circumstance, the enquiry officer under the EPF Act issued Ext.
Assistant Commissioner of Central Excise v. Krishna Poduval
Krishna Poduval (supra) and Panopharam v. Union of India
Kerala Toddy Workers Welfare Fund Act, 1969 in Prasad v. State of Kerala
Commissioner of Sales Tax, Uttar Pradesh v. Parson Tools and Plants
State of H.P. and others v. Gujarat Ambuja Cement Ltd. and another
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