(1.) The present appeal emanates from the judgment and order dtd. 29/6/2017 passed by the learned Single Judge in the captioned writ petition filed by the respondent - SVM Institute of Technology assailing the order dtd. 30/6/2013 passed by the Assistant Provident Fund Commissioner directing the Respondent- Institute to pay the amount towards provident fund quantified by the said authority.
(2.) The appellant No.1 is presently serving under the respondent - Institute, whereas appellant Nos. 2 to 7 have left the Institute. It is the case of the appellants that the Institute paid the contribution towards the provident fund in accordance with the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 read with the Employees Provident Funds Scheme, 1952 from 22/9/1997 to 31/12/2002, i.e as per the statutory ceiling limit.
(3.) From 1/1/2003, the Institute voluntarily increased the contribution and started paying contribution of 12% of basic salary at par with the contribution of the employees. Thereafter, from February, 2011 the Institute reduced the said amount and again started contributing as per the ceiling limit provided under the Act. i.e. 12% contribution of Rs.15,000.00. Thus, the appellants were contributing Rs.9863.00 of their basic salary of Rs.82,000.00 as per 12% of basic pay, whereas the Institute was contributing Rs.1800.00 of Rs.15,000.00 of the ceiling limit provided under the scheme.