SUBBARAYA PICTURE PALACE Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) the writ petitioner seeks a writ of certiorari to call for the records relating to the proceedings dated 26-2-1986 in a.p./13637/sro/buf/gnt- 11/86/235/278 of the regional provident fund commissioneii, guntur and to quash the same.

(2.) the facts may briefly be stated : the petitioner is a partnership firm which came into existence on 23-10-1967. The partners of the firm are (1)Alapati Chalapathi Rao and (2) R. V. Narasimha Rao. The said Alapati Chalapathi Rao along with his two sons entered into partnership evidenced by partnership deed dated 29-3-1983 and constructed a theatre by named srinivasa picture palace. For purposes of the provisions of the Employees Provident Funds And Miscellaneous Provisions Act, 1952 (for short 'the Act'), the area provident fund inspector informed the petitioner to implement the provisions of the employees provident fund and employees deposit linked insurance scheme from 1-12-1983 and employees family pension scheme from 1-11-1985. The intimation was given on 28-11-1985. The petitioner agitated the matter before the 1st respondent and requested for withdrawal of the coverage intimation. The 1st respondent, after conducting necessary enquiry found that under Section 2 (a) of the act the two theatres are part of the same establishment. It is the correctness of this order that is assailed in this writ petition.

(3.) Sri I. V. Narayana, the learned counsel for the petitioner, submits that the theatres- subbaraya picture palace and srinivasa picture palace are two different legal entities being two separate partnerships, therefore, they cannot be treated as part of the same establishment under Section 2 (a) of the act. The learned counsel further contends that M/S. Srinivasa Picture Palace came into existence from 30-11-83 as such the provisions of Section 16 (d) of the act have no application for a period of five years, so in any event, the 1st respondent ought to have granted the infancy relief in respect of srinivasa picture palace.