GOWRI AMMA Vs. DISTRICT EXECUTIVE OFFICER

JUDGEMENT

(1.) Petitioner challenges Ext. P1 notice issued under S.9(1) of the Kerala Motor Transport Workers Welfare Fund Board Act. Under the said provision, employer is liable to make advance contribution. That advance contribution depends on two factors. If there is previous assessment, it has to be based on the previous assessment. If there is no previous assessment, it is 1/12th of the amount of contribution, according to the employer, in respect of his motor transport undertaking. It is the case of the petitioner that since there is no provisional determination under S.8 of the Act, the proceedings under S.9(1) of the Act can await till a provisional determination is made. But it has to be seen that what is contemplated is only advance payment prior to even provisional assessment. Under S.9(4) of the Act such advance payment made is to be adjusted as and when determination is made. Therefore, the advance payment cannot await a provisional determination.

(2.) Petitioner has a case that unless there is at least a provisional determination there cannot be an assessment and payment. But it is significant to note that such advance payment is permissible even as per the assessment of the person concerned. Only difference is that at the stage of advance payment, the question of liability, once a notice is issued, does not arise and that is why the contribution is made with reference to the motor transport undertaking. Learned counsel for the petitioner submits that an amount of Rs. 5,000/- can be deposited towards advance contribution.