ATTUKAL BHAGAVATHY TEMPLE TRUST Vs. REGIONAL PROVIDENT FUND

JUDGEMENT

(1.) The petitioner, Attukal Bhagavathy Temple Trust, challenges Exts.P3 and P6 orders Issued by the Employees' Provident Fund Organization, Imposing on the petitioner the liability to pay an amount of Rs. 98,56,116.45 under section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act') and rejecting an application for review filed by the petitioner under section 7B of the Act and modifying the amount to Rs. 98,71.227.85 ps thereby confirming the demand. It is the contention of the petitioner that the Trust has a hospital, an Industrial Training Center and also an Estate having rubber plantation. The hospital is covered under the Act with effect from 30.4,1991.

(2.) The petitioner submits that the Industrial Training Center and the/Estate had never employed more than 20 persons at any point of time and those being separate establishments, was not required to be covered under the Act.

(3.) However, it is alleged that on the basis of some complaint, the Employees' Provident Department called upon the petitioner to produce various records relating to all the establishments and mere-after issued an order under section 7A by treating all the establishments as a single unit and then Directing to pay the amount as demanded in Ext. P3. Though a review was filed under S.7B of the Act, the demand was confirmed by Ext.P6 and hence the challenge.