REGIONAL PROVIDENT FUND COMMISSIONER Vs. KISHCO CUTLERY LIMITED

JUDGEMENT

(1.) THE Regional Provident Fund Commissioner is in appeal aggrieved by the order dated 28th March, 1995 passed by the learned Single Judge in the writ petition whereby he set aside the notices/orders dated 17.7.1990 and 24.6.1992.

(2.) THE first respondent carries on business of manufacture of cutlery at its factory in Kandivli, Mumbai. The first respondent’s establishment was registered as factory under the Factories Act. The said factory was formerly a division of private limited company known as Kumar Brothers (Pvt.) Ltd. On or about 13th March, 1994, the said cutlery manufacturing business was taken over by the company known as Kishco Cutlery Private Limited. By an agreement dated 30th October, 1975, the management of Kishco Cutlery Private Limited was taken over by the first respondent.

(3.) BY order dated 9th January, 1981, the Regional Provident Fund Commissioner, Maharashtra and Goa, Mumbai levied damages totalling Rs.1,39,496.35 towards penalty for delay in contribution for the period from March 1972 to February, 1976.