LOYAL TEXTILE MILLS LIMITED Vs. REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, TIRUNELVELI

JUDGEMENT

(1.) Heard the learned counsel appearing for the writ petitioner and the learned Standing counsel appearing for the respondent.

(2.) The petitioner is a Company engaged in manufacture and sale of textile goods. The petitioner is an Establishment falling within the purview of Employees' Provident Fund and Miscellaneous Provisions Act, 1952. The workforce of the writ petitioner is around 1000. The petitioner happened to employ two Srilankan Nationals. The petitioner was also remitting the provident fund contribution for those Srilankan nationals. Since the said two workers happened to be Srilankan nationals, the petitioner was under the impression that it was enough if the petitioner pays the contribution on wage ceiling of Rs.15,000/- alone. The petitioner had adopted this approach in view of Paragraph 2 (f) of the Employees' Provident Fund Scheme, 1952, which defines an excluded employee as an employee whose pay at the time exceeds Rs.15,000/- per month.

(3.) The petitioner was under the impression that there was Social Security Agreement between the Government of India and the Government of Sri Lanka. The petitioner clearly states that the said two employees have since withdrawn all the benefits due to them and also left the employment and returned to their native place, namely, Srilanka.