P I ELIAS Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) Grievance of the petitioners is regarding non- acceptance of Motor Vehicles Tax with respect to vehicles owned by them, insisting on production of proof regarding payment of contributions to the Kerala Motor Transport Workers' Welfare Fund.

(2.) According to the petitioners, their establishments are covered under the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act for short) and they are regularly paying contributions with respect to the workers employed in the motor transport undertakings to the E.P.F. Scheme. Therefore, the petitioners are not liable to pay contributions to the Kerala Motor Transport Workers' Welfare Fund.

(3.) Going by provisions of the Kerala Motor Transport Workers' Welfare Fund Act, it is evident that the provisions of the said Act will not be applicable with respect to any undertaking to which the EPF Act will apply. Exts.P1 to P4 documents are produced in order to prove that the establishments of the petitioners are covered under the provisions of the EPF Act and the Scheme formulated thereunder.