HOTEL SAPPHIRE Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) We had opportunity to hear Mr.K.Anand, appearing on behalf of the appellant, and Sri.N.N.Sugunapalan, senior counsel on instructions representing the respondents. We do not think interference is warranted, especially on the facts of the case.

(2.) Contributions towards Provident Fund have been demanded for the period from 30-11-1975 up to 30-06-1981. Two establishments were clubbed together for the purpose of coverage, the Department contending that deceased T.V.Moosa was the Managing Partner of one hotel and he was the sole proprietor of the sister concern. The appeal filed had been rejected, as filed out of time.

(3.) At this distance of time, it may not be justifiable on our part to hold that the order as above requires to be reconsidered, since it will be difficult for any party to lay hands on relevant documents in support of the rival contentions. The learned single Judge also had refused to interfere with the orders, in his discretion.