JUDGMENT

Order dated 1.2.2016 of the Assessing Officer for the period from 6/2005 to 2/2009 and assessment of the dues on account of non contribution towards the EPF under the Employee's Provident Funds and Miscellaneous Provisions Act, 1952 Act and 31.8.2021 of the Industrial Tribunal are under challenge on behalf of the petitioner, Management. The petitioner is a partnership firm of 11 petty contractors engaged in the business of labour supply contract to M/s Apollo tyres, Perambra and had been allotted a code under the provisions of the aforementioned Act. The service condition of certain employees of the petitioner firm are not similar to the others as only few of the employees are entitled to special HRA, conveyance allowance, special conveyance allowance and Sunday wages. On the basis of the inspection done in the premises, petitioner received a notice of not having made the payment equal and at par with respect to other employees on the aforementioned account. It was duly replied that only few of the employees are doing the extra and skilled duty and therefore they were entitled, which resulted into the impugned order and appeal preferred thereto was also dismissed.

2. Learned