REGIONAL PROVIDENT FUNDS COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, MADURAI Vs. EMPLOYEES PROVIDENT FUNDS APPELLATE TRIBUNAL, NEW DELHI AND ORS.

JUDGEMENT

(1.) THE case of appellant department is that the regular employees of the 2nd respondent establishment were being shown as apprentices, though they were performing regular duties and on an inspection being carried out, a demand of Rs. 1,50,071/ - was raised. This demand was assailed before the 1st respondent Appellate Tribunal. The Appellate Tribunal, on appreciation of material on record, including the documents, came to the conclusion that the workers alleged to be performing the regular duties were in fact apprentices and were those not covered by the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952.

(2.) THE writ appeal, accordingly, stands dismissed. No costs. Connected miscellaneous petition is also dismissed.