ANNAMMA IYPE Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Koompanpara and Kaloor Group 'B' Estate belonged to petitioner's husband. It was a covered establishment under the Employees' Provident Funds and Miscellaneous Provisions Act (for short' the Act'). Contributions for the employees in the Estate were regularly remitted to the respondent. Case of the petitioner is that rubber trees in the Estate became old, that they were given for slaughter tapping, that after her husband's death the Estate having an extent of 22.85 acres devolved on her and children, that she and her children by agreement allowed slaughter tapping for Rs.67,000/- on 8-10-1986 and that the employees for whom contributions were paid under the Act left the Estate on receiving compensation.

(2.) Inspector deputed by the respondent inspected the property and reported that he verified the returns for the month of October, 1986, that he found the Estate closed for the purpose of replanting and that slaughter tapping was going on through a contractor who has no regular employees. In the report dated 8-9-1987 it is stated that there were no eligible employees for whom contributions have to be made.

(3.) Ext. P2 communication was sent by the petitioner to the respondent stating that she is not liable to pay any administrative charge for the area she got by partition as it is not a covered one under the Act. Respondent took up the stand that even though there are no eligible employees to contribute to the fund it is incumbent upon the petitioner to pay the minimum administrative charges as the establishment is still under the purview of the Act. Direction was given to the petitioner to remit the minimum administrative charges.