PANDIAN Vs. STATE

JUDGEMENT

(1.) The appellant/sole accused D.Pandian a public servant working as Assistant Provident Fund Commisssioner (A.P.F.C.,) in Sub-Regional Office of Provident Fund, Trichy since October 2005. M/s.Arasu Auto is a Partnership Firm functioning at Tanjore having branches at various towns in and around Tanjore. They were also carrying on other businesses like Jewellery, Cinema Theatre, Educational Industries, etc.

(2.) The Management of M/s.Arasu Auto came under the scanner of Provident Fund Department for understating its employees strength and evasion of Provident Fund (PF) contribution. On 01/08/2007, the then Regional Provident Fund Commissioner Mr.Brahma Nair along with the Enforcement Officers Mr. Shanmugavel and Mr. Kanagu inspected the premises of M/s.Arasu Auto at Tanjore and they sought for details about the employees. At the request of its partner Mr.Murugan/ PW.6, time was given for them to furnish the list of employees and to get their names enlisted under the PF scheme.

(3.) Pursuant to the inspection, Sri Lakshmi Theatre, Kumbakonam owned by one of the partners of M/s.Arasu Auto was attached for non-payment of PF due of Rs.21,849.50/-. Mr. Senthil Kumar, Managing Partner of Arasu Jewellery, Kumbakonam was prosecuted for violation of PF Act and he pleaded guilty and paid fine of Rs.3,000/- in STC No.2763/2007 on 14/12/2007 on the file of the Judicial Magistrate Court, Kumbakonam. For the period covering January 2007 to January 2008, a sum of Rs.7,50,000/- was recovered from M/s.Arasu Auto. ( Rs.1,00,000/- as on 15/12/2007 and Rs.6,50,000/- as on 20/02/2008).