The court upheld that the limitation period for filing an appeal under the Employees Provident Fund Act is strictly adhered to, disallowing extensions beyond the statutory timeframe.

ORDER

The Greater Chennai Corporation is the petitioner before this Court challenging the order passed by the first respondent dated 11.08.2022.

2. The facts are briefly set out herein below:-

a) The Government of Tamil Nadu with a vision to provide health and hygienic food to the economically weaker section of the society at cheaper rates, and also with a view to augmenting the income of Self Help Groups, had set up Amma Unavagam in the year 2013. These eateries were set up in 200 divisions in the city of Chennai, and each eatery had one additional Amma Unavagam, and apart from that, seven major hospitals had one outlet of Amma Unavagam each. In all, there were 407 such Unavagams within the jurisdiction of the petitioner-

Corporation. As on date, seven of them have been closed down and 400 of them are still functioning.

b) These Unavagams function with the help of Self Help Groups (in short 'SHG') who are voluntarily organised groups consisting of 10 to 15 members. The members of these groups are neither recruited nor appointed by the petitioner- Corporation and there exists no employee-employer relationship between the SHGs and the petitioner-Corporation. The SHGs are independent entities. Apart from working in the Amma Unnavagams, the members of SHG also engage in other works.

c) The petitioner-Corporation provides a sum of Rs.300/- per day as financial assistance to the members of the SHG. At the end of the month, on the basis of the attendance submitted by the SHG leader, the financial assistance of the SHG members were deposited in the bank account of the respective SHGs and the amounts are distributed to the members of SHGs by their leaders. The petitioner-Corporation does not credit the money to the bank accounts of the individual members of SHGs.

d) During the routine review meeting that was held on

04.03.2017, which was conducted by the Commissioner of Greater Chennai Corporation with the Zonal Officers, the Regional Commissioner, Employees Provident Fund Organisation, the first respondent herein who had participated in the said meeting, had discussed about the applicability of EPF to the members of the SHGs serving in Amma Unavagams.

e) Thereafter, as per the directions of the first respondent, a federation was constituted with the SHGs of each zone because the number of SHG women in each group is less than 20 members.

f) On 06.08.2019 and 07.08.2019, intimation notices were issued by the first respondent to the Zonal Officers of Unavagam Natathum SHG Federation Zones 4, 5 and 6, to provide them the entire details of the SHG members in their respective units within a stipulated time. Thereafter, a summon dated 12.04.2021 under Section 7 of the Employees Provident Fund and Miscellaneous Provisions Act 1952 was issued by the first respondent to the petitioner-Corporation requiring them to appear in person on 28.04.2021. This was followed by the letter of the first respondent dated 28.06.2021 informing the petitioner-Corporation that an inquiry will be conducted on

13.07.2021 through virtual hearing.

g) The District Revenue Officer, Amma Unavagam had attended the said inquiry on behalf of the petitioner-Corporation through virtual hearing. Subsequent to the said meeting, the first respondent had issued a letter dated 20.07.2021 to the Zonal Officers of Zone 1, 2 4 &5 requiring them to provide the monthly salary/wage details of the employees working in Amma Unavagams from April 2019 to till date, as also the details of the contract employees who are not covered under the EPF Act. A copy of the said letter was also communicated to the petitioner-Corporation.

h) On 14.10.2021, the Greater Chennai Corporation had sought for a clarification from Government of Tamil Nadu as to whether SHG members should be included under EPF Act and also to m