VANNAN POTTAVILAI Vs. PRESIDING OFFICER

JUDGEMENT

(1.) The petitioner has approached this Court with a prayer for issuance of a Writ in the nature of Certiorari, to quash the interim order ATA No. 113(13) 2003, directing the petitioner to deposit 25% of the ordered amount of Rs. 37,67,836 as pre-deposit under section 7(O) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, dated 31.5.2012. The petitioner is a Co-operative Society registered under the Tamil Nadu Co-operative Societies Act. The Assistant Provident Fund Commissioner issued a notice to the petitioner calling upon them to deposit contribution of provident fund by treating the members of the Society to be the workers.

(2.) In response to the notice by the Assistant Provident Fund Commissioner, the petitioner took a stand that the members of the Society cannot be treated to be employees covered under the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The Assistant Provident Fund Commissioner rejected the plea by holding that the members of the Society are employees, therefore, covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

(3.) The petitioner, being aggrieved by the order passed by the Assistant Provident Fund Commissioner, availed the remedy of statutory appeal before the Employees' Provident Fund Appellate Tribunal.