DCW EMPLOYEES CO-OPERATIVE CANTEEN LTD Vs. PRESIDING OFFICER, EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL

JUDGEMENT

(1.) The petitioner is a DCW employees Co-operative Canteen, represented through its Special Officer, situated in Arumuganeri. In this writ petition, they have challenged the order passed by the Employees Provident Fund Appellate Tribunal in ATA 794(13) 2009. By the impugned order, the first respondent Tribunal rejected the review application and confirmed its earlier order dated 19.07.2010 dismissing the appeal and confirmed the order of the authorities in levying damages under Section 14-B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred as the Act).

(2.) It was the case of the petitioner that the petitioner's establishment is a registered Society under the Tamil Nadu Cooperative Societies Act run by the employees' on cooperative basis for supplying snacks and food packets on subsides and on marginal rates. The employer provides all infrastructure and bear the maintenance expenses and also grant substantial subsidy and the Society is running on 'No Profit No Loss basis'. The society is engaging below 50 employees. In terms of Section 16(1)(a) of the Act the petitioner establishment was Exempted establishment.

(3.) For a long time, the canteen used fire woods for fuel without the aid of electricity. Only on 01.12.2004 electricity power was used for operating the wet grinders as well as the air conditioner for storage of vegetables. But on the basis of usage of power, the respondent department started sending notice claiming coverage was made effective from 01.04.2004 and not from 01.12.2004, the date on which the usage of electricity for the purpose of cooking ovens and air conditioning maintenance.