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2022 Supreme(Ker) 787

P. V. KUNHIKRISHNAN
MANGALAM PUBLICATIONS (INDIA) PVT. LTD. – Appellant
Versus
EMPLOYEES PROVIDENT FUND, APPELLATE TRIBUNAL – Respondent


Advocates:
Advocate Appeared:
Fort the Petitioners: E.K. MADHAVAN, U.K. DEVIDAS, V. KRISHNA MENON, PRINSUN PHILIP, P. VIJAYAMMA.
For the Respondents: SHERRY J. THOMAS, JOY THATTIL ITOOP.

JUDGMENT :

P.V. KUNHIKRISHNAN, J.

1. These two writ petitions are connected; therefore, I am disposing of these writ petitions by a common judgment. These writ petitions are filed by Mangalam Publications (India) Private Limited.

2. First, I will narrate the facts in W.P. (C) No. 34720/2010. Petitioner is a company registered under the Companies Act, 2013 engaged in the business of printing and publishing newspapers and other periodicals. The petitioner's establishment is a covered establishment under The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short ‘Act 1952’). The MCM Press, Kottayam, even after its takeover by the petitioner, was continuing under separate Code No. KR/5973 till March, 2003. The Code Number allotted to the petitioner in respect of its other employees was KR/5975. According to the petitioner, they are paying PF contributions for all its eligible employees, including employees covered under Code No. KR/5973 and under Code No. KR/5975 after March, 2003.

3. After constituting the Manisana Wage Board, the Central Government issued two notifications dated 24.9.1996; one was providing interim relief to the working journalists and the other to

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