ASSISTANT PROVIDENT FUND COMMISSIONER, OFFICE OF THE REGIONAL PROVIDENT FUND COMMISSIONER, COIMBATORE Vs. PAVIZHAM JEWELLERS

JUDGEMENT

(1.) This writ petition has been filed by the Assistant Provident Fund Commissioner seeking issuance of a writ of certiorari to call for the records relating to and in connection with the order passed by the 2nd respondent in ATA No.624(13)2011, dtd. 8/2/2011 and to quash the same.

(2.) The brief facts that are relevant for the disposal of the writ petition are as under: Pursuant to the report submitted by the Enforcement Officer of the Office of the petitioner herein, the petitioner herein passed an order dtd. 27/10/2006 under Sec. 2A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act") declaring that the 1st respondent herein is having managerial and supervisory control over the other entities viz., Pavizham Galaxy Jewellers India (P) Limited, Pavizham Jewellers India (P) Limited and Pavizham Jewel City, a proprietrix concern determined that the 1st respondent herein, and other three units are part and parcel and the employees employed therein are to be made members of the Provident Fund from the date of joining of each employee in each unit by treating them as the employees employed in the 1st respondent unit. Aggrieved by the said order dtd. 27/10/2006, the 1st respondent herein filed an appeal under Sec. 7A of the Act 1952 before the 2nd respondent. The 2nd respondent, by an order dtd. 8/2/2011, allowed the said appeal. Aggrieved by the same, the petitioner filed the present writ petition.

(3.) Heard Sri C.Kulanthaivel, learned counsel for the petitioner and Sri R.Manoharan, learned counsel for the 1st respondent and perused the entire material available on record.