ASSISTANT PROVIDENT, FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION Vs. I.P. RINGS LTD. AND ORS.

JUDGEMENT

(1.) The Assistant Provident Fund Commissioner of the Employees' Provident Fund Organization has come up with the above Writ Petition challenging the order dated 13.04.2011 passed in ATA No.788 (13) 2008, whereby, the 2nd Respondent/Tribunal has set aside the order passed under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (in short 'the Act') by holding that the 1st Respondent is not a branch of M/s.India Pistons.

(2.) Facts leading to the filing of this Writ Petition, as stated in the Affidavit, are as under:

(3.) The main contention of the learned counsel for the Petitioner is that the 2nd Respondent, with non-application of mind, failed to see that the 1st Respondent - Company is a branch of M/s.India Pistons Ltd., and as such, the 1st Respondent is not a new establishment claiming infancy protection. According to the learned counsel, the 2nd Respondent/Tribunal miserably failed to take into account the real purport and intention behind Section 2-A of the Act.