KANCHEEPURAM KAMAKSHIAMMAN CO OPERATIVE SPINNING MILLS LTD Vs. CENTRAL BOARD OF TRUSTEES OF EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) This writ petition was filed by the District Co-operative Spinning Mills, represented by its Administrator (in-charge). The challenge made by the petitioner was to the order passed by the first respondent, as communicated by the second respondent, negativing its plea for waiver of damages levied under Section 14B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 and stating that the mill has not gone sick and is therefore, not covered under the BIFR sanctioned revival scheme.

(2.) The ground raised by the petitioner was that the mill has got exemption and it is declared as "Relief Undertaking" by G.O.Ms. No. 58, Handlooms, Handicrafts, Textiles and Khadi (C1) Department, dated 7.4.2005 beyond 17.7.2003.

(3.) The said notification was issued by exercise of power vested on the Government under the Tamil Nadu Relief Undertakings (Special Provisions) Act, 1969. It is not known as to how that exemption will enure to the benefit of the petitioner. Admittedly, it is a State enactment and the schedule to the Act only lists the Industrial Disputes Act, Standing Orders Act, Shops and Establishments Act as the Acts enumerated for the purpose of granting any exemption. Neither the Act provides for grant of exemption in respect of Employees' Provident Fund and Miscellaneous Provisions Act, 1952, nor such provision can also be made by the State legislature, since the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 is enacted by the Parliament. Therefore, the authorities, on a representation made by the petitioner to the Board of Trustees, rejected the request stating that the mill is not sick and it is not covered under the BIFR sanctioned revival scheme.