AUTOCRAT TOURS Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The Petitioner is aggrieved by an order dated 21st January 1978 passed by the Regional Provident Fund Commissioner (RPFC) under the provisions of Section 7A of the Employees Provident Funds and Miscellaneous provisions Act, 1952 (the Act) and the consequent demand dated 31st January 1978.

(2.) The controversy in the case is rather narrow. The Petitioner is carrying on a transport business. It owns a fleet of cars and utilizes the services of drivers, cleaners etc. According to the Petitioner it has an employee strength of less than 20 and so the provisions of the Act are not at all applicable to it. As is obvious, this is essentially a question of fact.

(3.) On 2nd September 1977 a Provident Fund Inspector visited the premises of the Petitioner and noted its business as "tourism car hire operators". The number of employees was as follows: January 1977 24 employees February 1977 24 employees March 1977 24 employees April 1977 22 employees