CENTRAL BOARD OF TRUSTEES Vs. GOWRI HOTELS

JUDGEMENT

(1.) Heard learned counsel appearing for the petitioner and learned counsel appearing for the respondent.

(2.) This petition is filed by the Central Board of Trustees, Employees Provident Fund. The petitioner is assailing the order dtd. 30/10/2014 passed by the Employees Provident Fund Appellate Tribunal in ATA.No.771(6)2011. It is to be noticed that the impugned order refers to two different appeals namely ATA No.771(6)2011 and 738(6)2011. The appeal No.771(6)2011 is relating to the assessment year 2007-09. Appeal No. 738(6)2011 refers to assessment year 2005-07.

(3.) Learned counsel for the petitioner would urge that the respondent was registered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short 'the Act, 1952') and when the assessment was conducted for the year 2005-07 and 2007-09, it is noticed that the respondent has not made provident fund contribution as required under the Act, 1952. Thus, the order is passed directing the respondent to pay the amount determined in the said assessment.