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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
KULDEEP TIWARI
Xpro India Limited – Appellant
Versus
Employees’ Provident Fund Appellate Tribunal (Ministry of Labour and mployment, Government of India) – Respondent
JUDGMENT :
KULDEEP TIWARI, J.
1) The petitioner-company, by instituting the present writ petition under Article 226 of the Constitution of India, has questioned the legality of the order dated 24.12.2007 (Annexure P-4), passed by the Regional Provident Fund Commissioner-respondent No.2, and also the order dated 01.09.2011 (Annexure P-6), rendered by the Employees’ Provident Fund Appellate Tribunal-respondent No.1.
Factual Matrix
2) Succinctly put, the petitioner-Company manufactures plastic films and sheets, and is registered under the Companies Act. With the aid of CCTS Module, an exponential drop in remittance from March, 2005 onwards, came to light. Accordingly, an enquiry, in sync with Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, (for short, ‘the Act of 1952’), was initiated against the petitioner- Company. As a result, the amounts, as described below, were assessed to be deducted/deposited by the petitioner-Company on account of Provident Fund contribution: -
1) Special allowance from March, 2003, to January, 2006, valuing Rs.27,73,866/-;
2) Emoluments to the tune of Rs.5,30,872/-, as paid towards tea/canteen allowance for March, 2003, to Jan
The cash canteen subsidy is classified as the cash value of any food concession, thus included in dearness allowance under the EPF Act, subject to provident fund contributions.
The court upheld the authority's order confirming the eligibility of employees for Provident Fund membership despite their salaries exceeding the statutory limit, emphasizing the welfare nature of th....
Special Allowance cannot be a part of the component of “ordinary rate of wages”, as it is a separate allowance, which is not given to all workmen, but only given to a certain category of workmen, hav....
Payment allowances must be universally applied to qualify as basic wages for provident fund contributions.
Special allowances are excluded from gratuity calculations under the Payment of Gratuity Act, 1972, as per its statutory definition of wages.
Payment made under Section 17-B of the I.D. Act does not constitute 'wages' for the purpose of provident fund contribution.
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