CENTRAL BOARD OF TRUSTEES Vs. SASTHA ENTERPRISES

JUDGEMENT

(1.) By this petition, the petitioner is challenging Ext.P4 order dated 17.11.2014 passed by the Employees Provident Fund Appellate Tribunal in ATA No.434(7)2010 thereby allowing the appeal filed by the 1st respondent-employer under Section 7-I of the Employees' Provident Funds and Miscellaneous Provisions Act , 1952 (hereinafter referred to as 'the Act') and quashing and setting aside the order passed under Section 7A of the Act by the Regional Provident Fund Commissioner, Kollam on 11.05.2010. By this order under Section 7A of the Act, the Regional Provident Fund Commissioner had determined the amount due and payable by the 1st respondent-employer as Rs.10,29,377/-, for the period from May 2008 to February 2010.

(2.) It is the case of the petitioner that the Enforcement Officer appointed under Section 13(1) of the Act visited the establishment of the 1st respondent-employer and after verification of the records, reported non-enrollment of three employees for the period from May 2008 to February 2010. For the very same period, the Enforcement Officer also reported regarding non remittance of dues of holiday wages so also short remittance of dues by the 1 st respondent- employer.

(3.) On the basis of the report submitted by the Enforcement Officer, an enquiry under Section 7A of the Act came to be instituted by the Regional Provident Fund Commissioner for determination of the amount due from the employer. The 1st respondent-employer was summoned to appear before the Regional Provident Fund Commissioner. Accordingly, enquiry was posted on 26.04.2010 for production of records and appearance of the 1 st respondent-employer or their duly authorised representative. It was intimated to the Provident Fund authority by the employer that the Managing Partner of the establishment would be out of station on 26.04.2010 and a request for adjournment was made and this request was met with imposition of cost of Rs.1500/-. The enquiry was then adjourned to 11.05.2010. On that day, one Sri.Nandakumar, Managing Partner of the 1st respondent attended the hearing and produced the Wage Register. He confirmed the receipt of Part II of the Inspection Report dated 15.03.2010.