K. GNANAPRAKASAM, J.

( 1 ) THE petitioner/the Roman Catholic Society of the Congregation of Daughters of Mary Help of Christians, Kodambakkam, Madras-24 Fatima Matriculation Higher Secondary School, kodambakkam, represented by its correspondent Rev. Sr. Susanna, has filed this writ petition, questioning the validity of the demands made by the respondents for the payment of Employees Provident Fund.

( 2 ) THE petitioner, in the affidavit filed in support of the petition, has stated that the institution, run by them, has been declared as a religious Minority Institution of the Roman catholic faith coming under the protection of article 30 (1) of the Constitution of India. The religious order consists of Nuns, who have taken the vows, chastity, poverty and obedience and have renounced the worldly life and have devoted their lives to the service of god. As part of the service, most of them are working in different walks of life and some of them are serving as teachers in the Fatima matriculation Higher Secondary School and other institutions. As Nuns belonged to the religious order and have taken vow of poverty and lead a religious life, the salary paid to them is purely fictitious and the said money is only paid into the accounts of the Congregation and enjoyed in common. Under those circumstances, the religious Nuns, who are working as teachers in schools, have been exempted from signing the acquaintance registers for receiving the salary, by the proceedings of the Director of Public instructions, Madras in R. C. No. 387/d/46, dated July 18, 1946. They are exempted from payment of individual Income Tax, by proceedings of the Government of India, Office of the Commissioner of Income tax, Madras, ii, No. 22, Nungambakkam High Road, madras-34, in Rc. No. 230-11 (75) dated January 30, 1969. They also got exemption from payment of Special Provident Fund- cum-Gratuity Scheme by G. O. Ms. No. 531, education, dated July 19, 1991 and g. O. Ms. No. 1468, Education, dated december 21, 1985 of the Tamil Nadu education Department. The Government of tamil Nadu, Education Department have also exempted them from the payment of Group insurance Scheme (Family Benefit Fund) under g. O. Ms. No. 780, Education (U2) department, dated February 28, 1992. All religious Nuns, served as teachers, have till this date not received any personal salary nor paid any contributions towards Provident Fund family Benefit Special Provident Fund-cum- gratuity, Group Insurance Scheme (Family: benefit Fund) and Income Tax, etc. While so, the 2nd respondent inspected the petitioner school on June 16, 1993 and after perusing the records, sent a letter dated November 24, 1993, calling upon the Correspondent of the School to furnish details of 8 Nuns, who had served as teachers from 1989 onwards and who had not paid the Employees Provident Fund. Pursuant to the same, the 2nd respondent also issued a summons under Section 7-A of the Employees provident Funds and Miscellaneous Provisions act, 1952, read with 26-B of the Employees provident Fund Scheme. The petitioner produced all the relevant records and sought for exemption, but the same was not accepted. The 2nd respondent by order dated November 29, 1995, directed to pay the Employees Provident fund and subsequently passed an order dated january 31, 1996 in Ref. No. D4/tn/ms/16154 / rgi/96, and those orders are being challenged in this writ petition.

( 3 ) THE respondents have filed a common counter, wherein it is stated that though the nuns are not paid any salary for the services of the God, rendered by them, they are paid some money in consideration for their services rendered. Therefore, the remuneration, received in consideration of service rendered by the Nuns from the Establishments, are liable for Provident Fund deductions in terms of provisions contained in Section 2 (f) of the Act. Any money is paid only as a consideration for the service rendered by the Nuns and it would attract the payment towards