EXECUTIVE OFFICER/JOINT COMMISSIONER Vs. REGISTRAR, EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL, (MINISTRY OF LABOUR AND EMPLOYMENT, GOVERNMENT OF INDIA) AND REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The Petitioner is the Executive Officer cum Joint Commissioner of Arulmigu Dhandayuthapaniswamy Thirukkoil at Palani. They have come forward to challenge the notice issued by the first Respondent dated 23.07.2010 in ATA. No. 906(13)2008 as well as the order of the second Respondent dated 23.10.2007 and seeks for quashing the same.

(2.) When the matter came up for admission on 23.09.2010, Mr. G.R. Swaminathan, took notice for the second Respondent Provident Fund Department.

(3.) The Petitioner Devasthanam was issued with a notice under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 in respect of the hospital run by the Devasthanam as well as Arulmigu Palaniandavar Matriculation School at Palani. The Petitioner Establishment was informed that their hospital and the educational institution were covered by the provisions of the Act with effect from 01.12.1977 and 01.08.1992 respectively under Section 1(3)(b) of the EPF Act. A memo dated 08.10.1994 was given to them and they were also allotted a code number. The coverage memos were issued to them on the basis of the enquiry report issued by the Enforcement Officer. Therefore, the Petitioner was directed to cover the employees right from the date of the coverage. Though an enquiry was fixed on 08.11.994, none appeared.