DR VELLAYANI ARJUNAN Vs. EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) Can the Chairman of a Public School be prosecuted for non-payment of provident fund contributions and administrative charges, under Section 14A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('the Act' for short)

(2.) Enforcement Officer, Employees' Provident Fund Organization filed a complaint against a Public School, its Secretary and its Chairman alleging that they failed to pay the contribution to Employees' Provident Fund and Administrative charges for the period March 2003 to May 2003. As per the allegations in the complaint, first accused is a Public School which is an "establishment", within the meaning of the Act and 'accused 1 to 3' are the persons "in charge of the said establishment and responsible for the conduct of its affairs", during the relevant period.

(3.) It is further alleged in the complaint that second accused who is the Secretary and third accused who is the Chairman of the "establishment" and "all the three accused" were required to comply with all the provisions of the Act, including payment of contributions and administrative charges, as provided in Section 6 of the Act and also paragraph 38 of the Employees' Provident Fund Scheme, 1952, (the Scheme, for short). But, they failed to do so and hence, the complaint is filed alleging that all of them committed offence under Section 14(1A) of the said Act.