ORDER :

The petitioner company is an establishment covered under Section 1(3)(b) of The Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as -the EPF Act-). When the second respondent had alleged that the establishment had failed to remit the Provident Fund and insurance contribution dues for the period from May, 2010 to November, 2012, an enquiry was initiated under Section 7A of the EPF Act on 01.02.2012. In the enquiry, it was found that the establishment was remitting the Provident Fund contributions only on the basic component of the wages from 04/2010 and the wages have been split into Basic, House Rent Allowance (HRA) and Over Time Allowance (OTA), which do not attract Employees Provident Fund (EPF) contributions.

2. Alleging that the establishment was avoiding liability towards the contributions by making contributions on splitting up the wages into Basic and HRA components, the second respondent herein had examined the rate of minimum wages for hospital, sweet making and confectioneries, nursing home, shop and commercial establishment, in which, the petitioners were deploying their manpower and by applying the minimum wages notified to