GHANSHYAM COLD STORAGE Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This petition under Article 226 of the Constitution is directed against the order of the Assistant Commissioner, Employees Provident Fund, Varanasi, dated 2.4.1998, passed under Section 7-A of the Employees Provident Fund & Miscellaneous Provisions Act, 1952, (for short the Act), determining the liability of the petitioner under the Act for the payment of provident fund to its employees.

(2.) Heard Sri L.K. Dwivedi, learned Counsel for the petitioner and Sri Satish Chaturvedi, learned Counsel for the respondents. With the consent of the parties, this case is being disposed of at this stage without calling for the counter affidavit.

(3.) It appears that Ghanshyam Cold Storage was established in the year 1980 and is mainly engaged in purchase, sale and storage of potatoes and other perishable commodities. It has been asserted that the petitioner has not engaged more than 20 persons at any point of time nor any manufacturing process is being carried on in the premises of the Cold Storage and, therefore, the provisions of the Act is not applicable to the petitioner.