MATHERAN MUNICIPAL COUNCIL Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This is a group of 8 Writ Petitions. They are finally decided by this common judgment. Petitioners in all Petitions are Municipal Councils / Corporations, public bodies and an arm of the State Government of Maharashtra. Facts are identical, rather almost identical in all cases, save and except certain consequential actions after passing of the impugned orders which shall be referred to separately with respect to each of the Petitioners.

(2.) For the sake of brevity, facts in Writ Petition No.15200 of 2023 are considered for the purpose of adjudicating the lis. Lis is that assessment is determined under Sec. 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short "the said Act") on the premise that Petitioner is considered to be principal employer liable for deposit of Provident Fund (for short "PF") contribution / statutory contribution in respect of workers employed by the Contractors appointed by Petitioner. For the purpose of undertaking various works, Petitioner appoints Contractors and/or Sub-Contractors. It needs to be clarified at this stage that in respect of Petitioner's employees, Petitioner regularly deposits their statutory PF contribution. In the present cases, Contractors and Sub-Contractors employ and appoint workers to complete and execute various work contracts . It is alleged by Respondent that PF contribution / statutory deposit in respect of these workers are not deposited and therefore Petitioner being principal employer is held to be liable. Similar is the case in all 8 Writ Petitions.

(3.) Facts in Writ Petition No.15200 of 2023 are delineated for reference as follows:-