The main legal point established in the judgment is the exemption of a deficit grant-in-aid college from the provisions of the EPFMP Act under Section 16, and the interpretation of 'under the control' of the State Government.

Judgment

1. By means of this writ petition, the writ petitioner has sought for quashing of order dated 03.07.2006 passed under Section 8F(3) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short EPFMP Act). Heard learned counsel for the parties and perused the papers on record and affidavits filed by the parties.

2. Brief facts of the case are that the petitioner St. Anthony's College is a deficit grant-in-aid College having teaching and non-teaching staff of 150. It is stated in the writ petition that the college receives grant from the State Government regularly out of which full salary of the teaching staff against the sanctioned post is paid. It is further stated that fee of the students is fixed by the government and 60% of it is remitted to the Government. It is also stated that St. Anthony's College is covered under Contributory Provident Fund Scheme right from the beginning and Death-cum-Retirement Scheme of the Government of Meghalaya is also applicable to the employees as the institute is deficit grant-in-aid institution. The Contributory Provident Fund amount (for short CPF amount) is deposited and controlled by regulations applicable to it. It is pleaded that the petitioner's college is not covered under EPFMP Act. Though in the Writ Petition No. 139(SH)1998 filed by some employees, it has been held that it is the responsibility of the State to implement EPF Scheme for the employees, but said judgment appears to have been set aside vide order dated 07.12.2005 passed by the Division Bench of the Gauhati High Court in Writ Appeal No. 14 of 2001. The writ petitioner has not concealed the said fact rather mentioned about the same in para. 5 of the writ petition. Petitioner's case is that since the institution in question is under the control of the Government, being grand-in-aid, recovery letter of Rs. 2,86,30,828/- towards EPF dues for the period of 1982 to 1999 is illegal. It is stated in the writ petition that the respondent-Provident Fund Authorities under EPFMP Act have attached all Bank Accounts of the St. Anthony's College which is illegal.

3. In the affidavit-in-opposition filed on behalf of respondent Nos. 2 to 4, it is stated that the petitioner's institution is covered under Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and notice was issued to it on 15.09.1982 regarding implementation of the Contributory Provident Fund and Death-cum-Retirement Scheme of the Government of Meghalaya. Taking shelter of the judgment passed in Writ Appeal No. 14 of 2001, it is stated that St. Anthony's College is the employer of the employees and not the State Government and, as such, all statutory liabilities are on it. It is further stated by the contesting respondents that sufficient opportunities were given to the petitioner under EPF and MP Act, 1952 to show if the assessment made by the answering respondents was incorrect but the petitioner failed to show any record to the effect that the assessment made against the petitioner was incorrect. Defending attachment of the Bank Account of the petitioner's college, it is stated that since the petitioner failed to make payment of the outstanding dues of Rs. 2,86,30,828/- for the period between March, 1982 to March, 1999 and, as such, the impugned order suffers from no illegality.

4. In additional affidavit filed on behalf of the Principal of the petitioner's college, it is stated that during the pendency of the writ petition, tripartite meeting involving the State Government officials, the Assistant Provident Fund Commissioner and the representatives of College Principals was held on 20.11.2009 to discuss the social security benefit scheme to the colleges. Copy of the resolution passed in the said meeting is annexed as Annexure V to the additional affidavit. In the said meeting, the Government agreed to deposit Rs. 1,00,00,000/- (Rupees one crore) as corpus to MCEPRWS (Meghalaya College Employees Post Retirement