ASSISTANT PROVIDENT FUND COMMISSIONER 13 RAJARAM MOHAN ROY ROAD BANGALORE-560025 REPRESENTED BY K. NARAYANA (RPFC-I) Vs. M/S. GOENKA FASHION PVT. LTD. 48-D, 4TH N BLOCK III STAGE, RAJAJINAGAR BANGALORE-560010 REP., BY ITS MANAGING DIRECTOR@RESPO

JUDGEMENT

(1.) THIS writ petition is filed by the Assistant Provident Fund Commissioner questioning the order of the Employees' Provident Funds Appellate Tribunal, New Delhi, in ATA No. 391(6)/2006 dated 04.02.2010 produced at Annexure 'F'. The appellate authority, by the impugned order has observed that, the employer was granted an infancy under Section 16(1)(d) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act'). As such, from 1996 to 1999, the Provident Fund Organization was not entitled to recover the contribution. The said order has been called in question by the Provident Fund Organization in this writ petition.

(2.) LEARNED counsel for the petitioner submits that, Section 16(1)(d) of the Act was omitted by Act No. 10 of 1998 with effect from 22.09.1997. As such, from the date of omission, the respondent - Industry is covered by the provisions of the Act and accordingly, from 22.09.1997, the provident fund contribution is insisted.