CENTRAL BOARD OF TRUSTEE EMPLOYEES PROVIDENT FUND ORGANIZATION Vs. SAKET COLLEGE OF ARTS, COMMERCE, & SCIENCE

JUDGEMENT

(1.) The petitioner invokes Articles 226 and 227 of the Constitution to challenge the legality of the order dtd. 19/10/2016 passed by the Presiding Officer, Provident Fund Appellate Tribunal, New Delhi in ATA No. 12149(9)2014. By that order, the Tribunal set aside the determination made on 30/10/2014 under Sec. 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 which had directed the respondent to pay provident fund dues. The petitioner seeks restoration of the order passed by the Authority under Sec. 7A.

(2.) The relevant facts are as follows. The petitioner states that the respondent establishment is covered under the EPF and MP Act and allotted Code No. MH/201739. Complaints dtd. 13/2/2013 and 20/3/2014 were received. An Enforcement Officer submitted a report dtd. 4/7/2014. On verification of records, it was found that the respondent did not comply with the mandatory provisions of the Act for the period from May 2009 to May 2014. An inquiry under Sec. 7A was commenced. During the inquiry, the salary registers were examined. It appeared that the respondent split wages in a manner that reduced the base on which provident fund contribution was to be calculated. The Authority found that this was done to avoid statutory liability. After considering the record, an order dtd. 30/10/2014 was passed determining arrears of Rs.2,91,765.00 under Sec. 7A.

(3.) The respondent challenged the order dtd. 30/10/2014 before the Provident Fund Appellate Tribunal at New Delhi. The Tribunal, by order dtd. 19/10/2016, allowed the appeal. It set aside the dues determined under Sec. 7A. Aggrieved by this reversal, the petitioner has approached this Court under Articles 226 and 227.