The main legal point established in the judgment is that the Employees Provident Fund Act applied to the Self Help Groups engaged by the Corporation for garbage collection, and they were obligated to deduct and pay the Provident Fund subscription for the workers engaged by them.

1. The petitioners in this batch of Writ Petitions are members of Women Self Help Groups operating within the Tiruppur Corporation. The petitioners Women Self Help Groups were able to participate in the tender process and the tender was issued by the Corporation, wherein and by which the Corporation outsourced for the collection of solid waste in the Corporation area. The preliminary collection of garbage was given to the Self Help Group for a period of one year from 9.4.2012 to 8.4.2013. In respect of each Self Help Group, they were directed to engage 16 workers and the bio-degradable waste to the extent of 1000Kg has to be collected from the respective ward and 4 Metric Tons of non-biodegradable garbage have to be collected for each day. The petitioners were given work orders by the Commissioner of Corporation on 4.4.2012. In the work order, it was stated that in respect of each worker, the daily wage fixed at Rs.170/-. As many as 25 conditions were stipulated in the said working order. Condition NO.21 stipulated that Self Help Groups have to follow upon the Government Rules and Regulations.

2. However, it transpires that the Enforcement Officer of Employees Provident Fund Organisation by his communication dated 1.4.2011 demanded deduction of Provident Fund Amount from the workers so engaged by the Self Help Groups in the matter of their engagement of workers for garbage collection in the Corporation area. Thereafter, the Corporation took the legal opinion from the local Government Pleader and issued an identical impugned order dated 5.11.2012. By the impugned order, it was stated that the workers engaged by them will have to pay 12% of the salary as Provident Fund subscription and by taking the contribution of the contractor/employer, the total subscription to be paid by them works out to 13.61%. Therefore, the Corporation informed them that from the month of October 2012, they will have to deduct 12% of the salary as Provident Fund amount from the workers engaged by each Self Help Group and pay the total contribution of 13.61% to the Provident Fund Department and submit the name of the workers along with the list of deduction to the Corporation. Self Help Groups were directed to approach the Enforcement Officer for getting proper form and submit the Demand Draft along with the list of workers. Challenging the communication sent by the 1st respondent Corporation, the Writ Petitions came to be filed by the conveners of the Self Help Group.

3. The contentions raised by the petitioners group was that the demand of payment of Employees Provident Fund subscription was illegal and Self Help Group workers were engaged on daily wage basis for garbage collection and they engaged only 16 workers. Since they have not been indicated as workers, they are not covered by the provisions of the said Act. Further, in the tender notification issued by the Corporation, there is no reference to any payment towards Employees Provident Fund and ESI amount. As per the order of allotment, each worker is paid Rs.170/-per day and on an average, the workers are paid Rs.4500/- per month. If the further deduction of 12% is made towards employee's contribution, no worker will be available for carrying out the garbage collection and it will affect the scheme. The Self Help Groups are not an establishment coming within the purview of the provisions of the Employees Provident Fund Act.

4. These Writ Petitions were admitted. Pending the Writ Petitions, interim stay was granted by this Court. In all the Writ Petitions, as identical contentions were raised, all the Writ Petitions were clubbed together and a common order is passed.

5. Heard both sides.

6. As far as the first contention as to whether the employees engaged by the Self Help Groups are covered by the provisions of the Employees Provident Fund Act is concerned, Section 3 read with Section 16 of the Employees Provident Fund Act applies to every establishment which is a factory engaged in any Ind