EMPLOYEES PROVIDENT FUND ORGANISATION Vs. TREADS DIRECT LIMITED

JUDGEMENT

(1.) Employees Provident Fund Organisation has filed this Writ Petition aggrieved by Ext.P1 order in ATA 938(7)/2012 of the Employees Provident Fund Appellate Tribunal, New Delhi dtd. 19/3/2014.

(2.) The appeal was filed by the 1st respondent aggrieved by order dtd. 10/8/2012 passed by the Assistant Provident Fund Commissioner, Calicut under Sec. 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

(3.) The Assistant Provident Fund Commissioner issued notice to the 1st respondent and enquiry was conducted. The 1 st respondent attended the enquiry and contended that the employees were actually engaged by their contractor which was a covered establishment and it was their liability to pay provident fund dues. Evidence was produced regarding payment of regular dues by the contractor for the period 03/2011 to 03/2012. Dues in respect of 18 other non enrolled employees were not paid, according to the Enforcement Officer. The Enforcement Officer also had reported that there was dues on escaped wages (conveyance allowance and special allowance) in respect of contract employees under M/s.Shrinivas Engineering Company for the period of 01/2012 to 03/2012 and the same was also liable to be remitted. The Assistant Provident Fund Commissioner concluded that as the principal employer, it was for the 1 st respondent to remit the contributions. Finally it was concluded that amounts are due from the 1st respondent in respect of 18 non enrolled employees and also dues with respect to conveyance allowance and special allowance with respect to contract employees.