COMPUTER ACCESS PRIVATE LIMITED Vs. ASSISTANT PROVIDENT FUND COMMISSIONER (C&R), EMPLOYEES PROVIDENT FUND ORGANISATION

JUDGEMENT

(1.) The summons to appear in person under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 [for brevity "EPF & MP Act"]issued by the Competent Authority to the writ petitioner in proceedings dated 21.10.2014 is under challenge in this writ petition.

(2.) The writ petitioner is an establishment covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 195 The writ petitioner is regularly paying the contribution in respect of all its eligible employees. As Understood, by the writ petitioner, all along, in terms of Para 29 of EPF scheme, contribution is liable to paid only on Basic Pay, Dearness Allowance, cash value of Food Concessions and Retaining Allowances, if any. The petitioner has been paying various other allowances like, Conveyance Allowance, Special Allowance, Adhoc Allowance, Chilling Allowance, Stipend, LTA, Medical, Dress Reimbursement, Cold Room Shift Allowance, Attendance Incentive and Meals Allowances part from Basic Pay.

(3.) However, the writ petitioner was paying the contribution on basic pay excluding allowances as they were not covered under Section 2(b) of the EPF & MP Act which was duly accepted by the Respondent all these years.