CWP No.15956 of 2012

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP No.15956 of 2012

Date of Decision: 14.01.2013

Regional Provident Fund Commissioner,

Faridabad

..... Petitioner

Versus

M/s Lakhani India Limited

..... Respondent

CORAM:- HON'BLE MR. JUSTICE RAJIV NARAIN RAINA

Present:

Mr. Sandeep Goyal, Advocate,

for the petitioner.

1. To be referred to the Reporters or not?

2. Whether the judgment should be reported in the Digest?

RAJIV NARAIN RAINA, J.

The Regional Provident Fund Commissioner has preferred this

writ petition against the order dated 10.02.2011 (P-4) passed by the

Employee's Provident Fund Appellate Tribunal, New Delhi. By the

impugned order, the assessment order passed by the lower authority has

been set aside. The appeal has been allowed.

The short dispute involved is that a business was started in the

name of M/s Lakbros Shoe Company (P) Ltd. in 1982 which availed

benefits of infancy period protection under the provisions of the Employees'

Provident Fund & Miscellaneous Provisions Act, 1952 (for short “the Act”).

In 1994 the company changed its name to Lakhani India Ltd. There were

two other sister concerns of