M.P.SECURITY FORCE Vs. ENFORCEMENT OFFICER

JUDGEMENT

(1.) As the issue involved in all these petitions is common and identical, they are heard and decided together. For the shake of convenience the facts are being taken from M.Cr.C. No.6629/2022.

(2.) The factual background giving rise to the present proceedings reveals that petitioner No.2 is the proprietor of an establishment operating in the name and style of "M.P. Security Force", which was engaged in supplying manpower and security personnel to various government and semi- government institutions on contractual basis. The establishment was admittedly covered under the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and had been allotted a code number by the Employees Provident Fund Organisation. Being an employer within the meaning of the Act of 1952, the petitioners were under a statutory obligation to deduct the employees' contribution towards provident fund and deposit the same along with the employer's share within the time prescribed under the Act and the schemes framed thereunder.

(3.) From the material placed before this Court, it appears that the authorities of the Employees Provident Fund Organisation conducted an inspection and initiated inquiry proceedings under Sec. 7A of the Act of 1952 in respect of the petitioner establishment for the period commencing from February 2008 to March 2012. During the course of such inquiry, it was found that the establishment had failed to deposit provident fund contributions within the stipulated period and that substantial amounts representing employees' share as well as employer's share remained unpaid for several months falling within the said period. The inquiry authority, after examining the relevant records and hearing the establishment, determined the amount payable by the petitioners and concluded that statutory defaults had been committed in respect of the provident fund contributions.