KATARI COLOURING FACTORY Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Hopefully, this decision will bring an end to this litigation which has been pending since 1973. The Petitioner is a partnership firm which came into existence on 1st April, 1965 with three partners namely, Amar Singh Katari, Sant Singh and Jagdish Singh. The business of the firm is to manufacture ink. The firm is said to maintain two premises, both of which are registered for the purposes of sales tax under the local laws as well as under the Central Sales Tax Act. The premises are also registered under the provisions of the Delhi Shops and Establishment Act, 1954.

(2.) Sometime in August 1969, Respondent No.1 asked the Petitioner to furnish informatiofor the purpose of examining whether the Petitioner would be covered by the provisions of the Employees' Provident Funds and Family Pension Fund Act, 1952 which is now known as the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act).

(3.) The Petitioner supplied the information and asserted that its maximum employee strength was 17 employees. It appears that thereafter an officer of Respondent No.1 namely, Raj Kumar examined the attendance register, cash book and ledger of the Petitioner and submitted a report dated 29th November, 1969 to the effect that the petitioner had 16 direct employees and 7 contractor's workers. Accordingly, Raj Kumar was of the view that the Petitioner may be covered by the provisions of the Act under the head "ink industry".