JOINT COMMISSIONER EXECUTIVE OFFICER Vs. EMPLOYEES PROVIDENT FUNDS

JUDGEMENT

(1.) THE petitioner is the Executive Officer of Arulmigu Subramaniaswamy Thirukoil, Tiruttani. THEy have come forward to challenge an order passed by the Employees Provident Fund Appellate Tribunal in A.T.A.No.854(13)2009, dated 20.07.2010. THE Tribunal had dismissed the appeal filed by the petitioner temple as against the order passed under Section 7A of the EPF Act.

(2.) BY the order passed under Section 7A, the second respondent Regional Provident Fund Commissioner, Vellore had determined the amount due and payable by the temple in respect of NMR workers engaged by them. They were directed to pay a sum of Rs.4,89,269/- together with interest. It was stated by them that the temple had 202 permanent employees and 42 daily rated workers during March, 2006. Under paragraphs 26 and 29 of the EFP Scheme, the management is bound to enroll all the employees including NMRs under the purview of the EPF Act and to pay contributions towards provident fund. It was in that view of the matter, after calculating the non payment of dues, the amounts were directed to be paid. Challenging the same the petitioner had filed an appeal under Section 7-I before the EPF Appellate Tribunal. The Tribunal took up the case as A.T.A.No.854(13)2009.

(3.) THE learned counsel for the petitioner strongly relied upon a division bench judgment of Karnataka High Court in Jyothi Home Industries etc. Vs. Regional Provident Fund Commissioner, Karnataka reported in 1994-I-LLJ-49 and reliance was placed upon the following passage found in paragraph 16.2 of the said judgment which reads as follows: