SLK CONTRACT SERVICES Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The order dated 19.04.2005, passed by the Assistant Provident Fund Commissioner, which was conformed by Review Authority in proceedings dated 13.06.2005 are under challenge in the present writ petition.

(2.) The writ petitioner is a partnership firm duly registered as per the provisions of Indian Partnership Act, 1932. The petitioner states that he was a job contractor under Airport Authority of India, Chennai for loading, unloading, packing and other allied operations at the Air Cargo Complex, at the Chennai Airport for the period from January 1995 to 21.05.2004. The contract amount for the job work was Rs.1,35,640/- per month. The amount is inclusive of wages to the workers their ESI and EPF contributions, cost of uniform, cost of packing materials etc. As per the contract, the ESI and EPF dues paid by the petitioner will be reimbursed by the Airport Authority of India. As such the ultimate financial burden with regard to ESI and EPF contributions was that of the principal employer who is the Airport Authority of India. At the outset, the writ petitioner claims that they are not responsible to pay contributions in respect of ESI and EPF contributions. Contrarily, they say, as per the contract, the second respondent - Airport Authority of India has to pay the contributions of ESI and EPF.

(3.) The learned counsel appearing for the respondents stated that it is an internal agreement/arrangement between the writ petitioner as well as the Airport Authority of India, which will not have any binding effect, as far as the Competent Authorities of ESI and EPF are concerned. The ESI and EPF authorities conducted an enquiry and the writ petitioner as well as the second respondent had failed to produce any records to the Assistant Provident Fund Commissioner enabling him to conduct the adjudication effectively. The order impugned dated 19.04.2005 reveals that for the purpose of determining the amount due, the employer was summoned to appear before the Assistant Provident Fund Commissioner on 06.04.2005. Shri S.Levakumar-contractor appeared for the enquiry. There was a difference in the wages provided in the form 6A and verified with the wage register (as given by the Enforcement Officer in his report) for the period from 1999 - 2003. For the period from 1995-1999, no records were produced, either by the employer or by the Airport Authority of India.