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APPELLATE SIDE
T.S. SIVAGNANAM, HIRANMAY BHATTACHARYYA, JJ
CENTRAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION & OTHERS – Appellant
Versus
KOLKATA MUNICIPAL CORPORATION & OTHERS – Respondent


Advocates:
For the Appellants: S.C. Prasad, Nikhil Kumar Gupta
For the Respondents: Ashok Kumar Banerjee, Alok Kumar Ghosh, Tanushree Dasgupta, N.L. Singhania, Ankita Chowdhury

Table of Content
1. introduction of appeals against notification applicability. (Para 1 , 2)
2. arguments regarding kmc's obligations under the epf act. (Para 3 , 4)
3. court's observations on kmc's historical context. (Para 5 , 6 , 9 , 10)
4. court's reaffirmation of procedural correctness and necessity for adjudication. (Para 8 , 18 , 19)
5. conclusion affirming the applicability of epf act provisions. (Para 22)

JUDGMENT

(Judgment of the Court was delivered by T.S.SIVAGNANAM, J.)

1. These intra-Court appeals are directed against the order dated 18th May, 2018 in WP No. 197 (W) of 2016. The said writ petition was filed by the Kolkata Municipal Corporation (KMC) challenging the notification issued by the Ministry of Labour and Employment dated 8th January, 2011 in exercise of powers conferred under Clause (b) of Sub-Section (3) of Section 1 of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1962 (the EPF Act) thereby, the Central Government specified that the Municipal Councils and Municipal Corporations constituted under Sub-Clauses (b) and (c) of Clause 1 of Article 243Q of the Constitution of India where 20 or more persons are employed to be a class of establishments t

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