COMMISSIONER-EMPLOYEES PROVIDENT FUND ORGANISATION Vs. SHREENATHJI FOUNDRY

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned Single Judge in Special Civil Application No. 7165 of 2014, by which the learned Single Judge has directed the appellant - provident fund authority to refund the amount of Rs. 8,81,663 with interest towards provident fund and damages deposited by the respondent to the petitioner, the appellants - provident fund authority have preferred present Letters Patent Appeal.

(2.) Ms. Shailaja, learned advocate appearing on behalf of the appellants has vehemently submitted that the learned Single Judge has directed the Provident fund Commissioner - appellants to refund the entire amount deposited by the respondent employer towards provident fund liabilities which will include employer 's contribution as well as employees ' contribution.

(3.) In response to the notice issued by this Court, Mr. Sandeep Limbani, learned advocate has appeared on behalf of the respondent - original petitioner - employer. It is submitted that the original petitioner - employer has deposited the aforesaid amount towards provident fund pursuant to the order passed under section 7A of the Provident Fund Act and pursuant to the directions issued by this Court. It is submitted that therefore, when subsequently order of recovery under section 7A came to be set aside, the original petitioner - employer is entitled to get back the said amount which the original petitioner deposited. It is the case on behalf of the respondent herein - original petitioner - employer that the entire amount which is now ordered to be refunded was deposited by the respondent employer and there was no deduction from the salary of the employees and therefore, as such there was no employees ' provident fund contribution. However, he is not disputing that even for the aforesaid, an inquiry is required to be conducted by the appropriate authority as to whether there was any employees contribution or not and/or any amount was deducted from the salary of the employee/s or not. He is not disputing that if on inquiry it is found that out of the aforesaid amount, which is now ordered to be refunded, there was any employees ' contribution and/or there was any amount deducted from the salary of the employees ', to that extent, the employer shall not be entitled to get back such amount - contribution of the employees. He has, therefore, submitted that if the appeal is disposed of accordingly by directing refund of the Provident Fund Commissioner to hold necessary inquiry on the aforesaid aspect and accordingly the impugned judgement and order is clarified, he has no objection.