VELOO V.COMMISSIONER GENERAL OF LABOUR AND OTHERS

VELOO V.
COMMISSIONER GENERAL OF LABOUR AND OTHERS

COURT OF APPEAL
SRISKANDARAJAH. J.
LECAMWASAM . J.
CA 482/2007
JUNE 4,2009

Writ of Certiorari - Non payment of E. P. F. - Independent contractor -Freelance accounting services - Nature of employment?

The petitioner sought a writ of certiorari quashing the determination of the respondents which was to the effect that the petitioner was liable to pay E. P. F. and surcharge in respect of the 4th respondent. It was contended that, the 4th respondent was an independent contractor.

Held

(1)The maximum number of employees who worked under the petitioner did not exceed four persons at any time. Therefore it is obvious that the petitioner company cannot be a large scale business enterprise as it had only three or four workers under them.

Per Lecamwasam. J.

"It is my belief that a firm of this magnitude does not require the services of a permanent accountant and that it is not financially viable for them to get the services of permanent accountant".

(2) The 4th respondent had been providing his services to other establishments as an independent contractor and hence he c

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