POLO AMUSEMENT PARK LTD Vs. EPF APPLT TRIBUNAL

JUDGEMENT

(1.) THE present appeal is directed against the order dated 25th July, 2000 passed by the learned Single Judge in W. P. (C) No. 3998/2000 dismissing the writ petition filed by the appellant and upholding the order dated 31st march, 2000 passed by the Employees' Provident Fund Appellate Tribunal that the establishment of the appellant was covered under the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the act, for short ).

(2.) THE appellant is a public limited company running an amusement park on Delhi-Gurgaon road. The Provident Fund Commissioner initiated proceedings against the appellant under Section 7a of the Act after receiving a report from Enforcement Officer, who had visited the establishment in 1995. The Enforcement Officer in his report has pointed out that establishment had exceeded 19 employees from April, 1995 and was classified under the Scheduled Head "theater bearing other form of entertainment". On the basis of the said report, the Regional Office of the provident Fund Commissioner issued notice and asked the appellant to produce records which it is claimed, were not submitted but an intimation was sent by the appellant asking the respondent to inspect the records in the office of the appellant. The appellant also objected to and claimed that it is not covered under the Act.

(3.) THE Regional Provident Fund Commissioner, however, rejected these contentions and vide order dated 12th October, 1999 declared that the establishment of the appellant was covered under the Act and Head "companies, societies, associations, clubs or troupes which give any exhibition of acrobatic in any arena circular or otherwise or perform or permit any other form of entertainment in any place, other than a theater, and require payment for admission into such exhibition or entertainment as spectators or audience".