ABBAS CASHEW CO Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The petitioner approached this Court challenging an order passed by the Employees' Provident Fund Appellate Tribunal under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short, the 'Act').

(2.) The petitioner is a company engaged in the business of processing the raw cashew nuts. The present order is passed in respect of the establishment obtained by the petitioner under the lease agreement with the original order. The petitioner's case is that the petitioner cannot be proceeded for the dues of the previous owner and therefore, they are not liable to pay the damages claimed for the delay in making contribution.

(3.) The appellate authority found that the liability is on the establishment and therefore, there is no bar in proceeding against the establishment, which is in the hands of the petitioner.