MANAGER PERFECT INDUSTRIAL AGENCY Vs. REGIONAL PROVIDENT COMMISSIONER

JUDGEMENT

(1.) This petition deals with the power of the Regional Provident Fund Commissioner to unveil the petitioner who is seeking infancy protection by virtue of Section 16(l)(d) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

(2.) Short facts leading to the writ petition are that there was one Perfect Agencies Private Limited with its head office at Indore. The petitioner (Perfect Industrial Agencies Pvt. Ltd.) was incorporated at registration No. 11-59184/1990 as revealed in the certificate of incorporation marked as Annexure B. It is stated that the petitioner has its own Memorandum and Articles of Association under the provisions of the Companies Act and has its legal independent entity. It applied for agency of Leyland Trucks on November 30, 1990 and the same was achieved by it in pursuance of its application. It has been stated by the petitioner that it is a new concern having no nexus with M/s. Perfect Agencies Private Limited and is entitled to the exemption under Section 16(l)(d) of the aforesaid Act. This provision reads as under:

(3.) Letter dated January 8. 1992 was issued by the Assistant Commissioner of the office of Regional Provident Fund Commissioner, Sub Regional Office, Jabalpur, directing thereby that the petitioner-Company should pay the contribution. It was found that the management, employees and the premises of the old concern were common with the petitioner and the petitioner was bound to make compliance of the provisions of the said Act. The petitioner replied to the aforesaid letter categorically saying that the petitioner-Company is entirely a new legal entity and has no concern with the earlier establishment. Proceedings under Section 7-A of the said Act were initiated under the Code No. 5725. The petitioner produced the relevant material, namely, Memorandum and Articles of Association, application of the petitioner seeking agency of Leyland Trucks, copy of ledger cash book etc.