NARAYANA GURU ENGLISH MEDIUM SCHOOL ALAKE KUDROLI MANGALORE Vs. REGIONAL PROVIDENT FUND COMMISSIONER MANGALORE

JUDGEMENT

(1.) ANNEXURE-A order passed by the first respondent is impugned in this proceedings. The petitioner herein claims to be established and running a educational institution popularly known as Sri Narayana Guru English Medium School. The said establishment had established Nursery School in 1977 and primary and High School thereafter. They are Sri Narayana guru Nursery School, Sri Narayana Guru Primary and Higher primary School. The case of the petitioner is that these are three separate, distinct entity with no functional integrality. According to them there is no inter-dependence between them. There is no inter-connection either financially or otherwise and all the appointment and other administrative affairs are done separately. It is also alleged that admission to respective schools are done independently on the basis of Transfer Certificate issued by Sri Narayana Guru Nursery School to the Primary school and to the High School as the case may be. It is therefore contended that these three institutions cannot be treated as one entity.

(2.) TREATING these institutions as one entity, proceedings were initiated by the respondent under the Employees' Provident funds and Miscellaneous Provisions Act, 1952, hereinafter referred to as the 'act', quantifying the contribution payable under Section 7-A of the Act. A detailed objections were filed to the show-cause notice. Inspection was conducted by the enforcement Officer as wett. The Enforcement Officer submitted his statement. After considering respective contentions of the petitioner, in this behalf, the impugned order Annexure-A was passed holding that these three institutions is one entity and as such it is liable to be treated as one entity. This Annexure-A order is impugned in this proceedings.

(3.) I have heard learned Counsel for the petitioner at length, as also Mr. Harikrishna Holla, learned Counsel appearing for the Department.