I.P. RINGS LTD. Vs. THE ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION AND ORS.

JUDGEMENT

(1.) The short issue which arises for consideration is as to whether the appellant company, which is a group company of M/s.Sympson Group of Companies and is also a subsidiary company of another company named M/s.India Pistons, is entitled to the benefits of infancy protection under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

(2.) The appellant herein had challenged the order passed by the Regional Provident Fund Commissioner denying the benefit of infancy protection under Section 16(1)(d) of the Act before the Employees Provident Fund Appellate Tribunal. The Tribunal quashed the order denying the protection stating that the two units are completely independent of each other and, therefore, the appellant is entitled to the infancy protection benefit. The said order was the subject matter of challenge by the Assistant Provident Fund Commissioner in the instant writ petition.

(3.) In the writ petition, it had been stated by the Assistant Provident Fund Commissioner that the appellant is a subsidiary of M/s.India Pistons. Reliance was placed on the Annual Report to demonstrate that the entire financial resources to develop the appellant company was done by M/s.India Pistons. Reliance was also placed on the inspection report of the Provident Fund Commissioner.