REGIONAL PROVIDENT FUND COMMISSIONER Vs. MIRAJ MINERALS

JUDGEMENT

(1.) ORDER dated 09 -11 -2009 is being assailed vide this petition; whereby, the Employees Provident Fund Appellate Tribunal set aside the order dated 31 -03 -2008 passed by the Assistant Regional Provident Fund Commissioner under section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short 'Act'). That in pursuance to enquiry report dated 18 -02 -2003, the respondent establishment was proceeded against under section 7A of the Act for assessment of dues for the period from April, 2003 to July, 2004 and by order dated 31 -03 -2008 was found liable for an amount of Rs. 1,95,475 and for damages under section 14 -B. The liability was arrived at on a finding that on a physical verification by the Suqad on 18 -2 -2003, 32 employees were found to be working on the day of inspection.

(2.) THE inspecting team taking note of 18 employees working and the statement of Mines Manager Shri K.V. Malik that he and a Chowkidar are also employed, recorded the following findings: "on physical verification of employee done on 18 -2 -2003, 18 (eighteen) employees were found working including Chowkidar and. Shri Malik. In addition to this 12 (twelve) employees were also found working in the premises of this establishment for loading of material of the establishment for crushing from Puja Minerals."

(3.) IN an Appeal under section 7 -I of the Act, the said order has been reversed by the Tribunal for the reasons that the two establishments i.e. the respondent M/s. Miraj -Minerals and M/s Pooja Minerals were wrongly clubbed for ascertaining the strength of employees, without establishing the financial, managerial and functional integrity. The Tribunal observed: