ENDURANCE TECHNOLOGIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner company, registered under the Company Act, started its first establishment at Sector E, Plot No. 92 in the year 1996. It was allotted Establishment Code No. MH/AB/80866 for depositing the Provident Fund Contributions.

(2.) The petitioner underwent expansion and in Sector K, Plot No. 120 in November 1999 another plant was started. The petitioner continued to pay the Provident Fund Contributions of employees of new plant against the existing Code No. MH/AB/80866 i.e. old code.

(3.) On May 25, 2001, in response to prayer of the petitioner for allotment of Sub Code No. for factory at Plot No. 120 in Sector K, a Sub Code No. was allotted, viz. MH/AB/80866A. As such, after the new Code was allotted, the contribution towards Provident Fund for the employees, working in plant at Plot No. K120 was deposited against the new Code.