RAY ENGINEERING LIMITED Vs. EMPLOYEES PROVIDENT FUND ORGANISATION

JUDGEMENT

(1.) Heard Mr. Naidu, learned Counsel for the petitioner, Mr. Suresh Kumar, learned Counsel for respondent No. 1 and Mr. Karnik, learned Counsel for respondent No. 3. On the motion made by Mr. Naidu, respondent No. 2 is deleted as no reliefs are claimed against respondent No. 2 being a formal party. Leave to amend so as to delete respondent No. 2 is granted. Amendment shall be carried out forthwith Since the amendment is of formal nature, affirmation in support thereof is dispensed with. Rule. Learned Counsel for respective respondents waive service. At the request and by consent of the parties, Rule is made returnable forthwith and the Petition is taken up for final hearing. By this Petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 25.1.2011 passed by the Regional Provident Fund Commissioner-I, Regional Office, Mumbai-II. By that order, relaxation order dated 10.1.2008 was withdrawn on the ground that the petitioner violated conditions No. 11, 12, 13, 21 and 22 of that Relaxation Order and conditions No. 5, 6, 16 and 17 of the conditions notified by the Government of India vide notification No. GSR. 853 dated 29.10.2003.

(2.) In support of this Petition, Mr. Naidu invited my attention to order dated 1711.2006 passed by the Income-tax Officer (Tech)-10, Mumbai. Under Rule 3(1) of Part-A of the Fourth Schedule to the Income Tax Act, 1961, recognition was accorded to the petitioner's Employees' Provident Fund Trust with effect from 22.9.2006. Mr. Naidu submitted that the petitioner made application for registration as also for exemption under Section 17(1)(a) of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (for short 'Act'). On 5.3.2007, the Regional Provident Fund Commissioner," Maharashtra S.A.O. Thane allotted Code No. M.H./THN/200491 and directed the petitioner to implement the provisions of the Act with effect from 1.11.2006. Mr. Naidu submitted that on 10.1.2008, relaxation under Paragraph-79 of the Employees' Provident Fund Scheme-1952 (for short 'Scheme') was granted. He submitted that S/Shri R.S. Tambe and V.M. Sawankar. Enforcement Officers visited the establishment on 24.11.2009 and 10.12.2009 and noted the compliance as also made observations. On 9.12.2010, show-cause notice was issued to the petitioner, which was duly replied on 14.12.2010

(3.) Mr. Naidu invited my attention to the various payments made by the petitioner on-