P UNNIKRISHNAN NAIR Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Proceedings initiated by the respondents for bringing a Courier Service under the purview of the Provident Fund Act and the Scheme are in challenge.

(2.) The enforcement authorities under the EPF Act had taken steps to bring the establishment under the coverage of the Act, under the scheduled head Forwarding Agencies. This industry had been included by notification as GSR 1796 dated 9.12.1964. They were emboldenned to take these steps, according to them, since the nature of business carried on by the petitioner was akin to those activities referred to in the said notification and also taking note of the fact that the petitioner was employing 20 persons with effect from 1.4.1995.

(3.) As the petitioner had not showed cooperation in the matter of enquiry, a coverage notice had been issued, as proposed. It is seen that an Original Petition had been filed as O.P. No. 11138 of 1999 challenging the proceedings. This Court had observed that before enforcing the provisions of the Act a decision initially had to be taken by the Provident Fund Commissioner regarding the applicability of the Act to the establishment under S.7A of the Act and then only the issues of coverage, quantum etc., could be determined.