SANJAY VASHISTH
Central Board of Trustees, Employees Provident Fund Organization – Appellant
Versus
Hari Darshan Singh – Respondent
JUDGMENT
Mr. Sanjay Vashisth, J. (Oral)
By way of present writ petition, petitioner - Central Board of Trustees, Employees Provident Fund Organization through Assistant Provident Fund Commissioner (in short, 'Ld. APFC'), Jalandhar City, has challenged the sustainability of order dated 12.05.2014 (Annexure P-3), passed by the Employees Provident Fund Appellate Tribunal, New Delhi (in short, 'learned Appellate Tribunal'), whereby, appeal filed by the respondent - M/s Hari Darshan Singh, BKO (Brick Kiln Owner), has been allowed.
2. In the aforesaid appeal, order dated 03.09.2008 (Annexure P-1) passed by the Ld. APFC, under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for brevity, 'the Act of 1952'), was assailed by the respondent.
3. As per the order dated 03.09.2008 (P-1), respondent - Establishment/Employer was ordered to deposit the total amount of Rs. 8,44,331/- within a period of 15 days of the receipt of the order, and then to submit the proof of deposit, failing which, same would be recovered as per the provisions of Section 8B to 8G of the Act of 1952. As per the order passed by the Ld. APFC, under Section 7A of the Act of 1952, no objecti
Food Corporation of India v. Provident Fund Commissioner 1990 (1) SCC 68
H.P. State Forest Corporation v. Regional Provident Fund Commissioner 2009 (1) LLJ 141
The Commissioner must conduct an independent inquiry under Section 7A of the Act, ensuring compliance with natural justice principles before determining amounts due from employers.
The employer must ensure EPF contributions for all employees, including those employed through contractors, and must comply with principles of natural justice in assessment proceedings.
Point of Law : Provident Fund is not a tax. It is an amount collectable to the benefit of an individual identified employee as a social welfare measure.
The court established that the Central Board of Trustees has the standing to challenge Tribunal orders and that the assessment of PF contributions must be based on actual wages drawn by employees, no....
The court emphasized the necessity of adhering to natural justice principles in administrative proceedings, particularly ensuring that parties are given adequate opportunity to contest findings befor....
The duty of the principal employer to provide details of employees' provident fund, the necessity of contractors as parties for adjudicating disputes, and the importance of granting a proper hearing ....
The main legal point established in the judgment is the authority of the Regional Provident Fund Commissioner to decide the entitlement of an employee to become a member and the date from which the e....
Point of Law : An Establishment to which PF Act applies shall continue to be governed by the PF Act, notwithstanding that number of persons employed therein at any time falls below 20.
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