GURBIR KAUR Vs. REGIONAL PROVIDENT FUND

JUDGEMENT

(1.) This is an application under Article 226 of the Constitution of India challenging the proceedings under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act) and the orders dated 19th November, 2014 and 17th December, 2014. Mr. Majumder, learned advocate appearing for the petitioner submits that Bhatpara Municipality (hereinafter referred to as the said municipality) was brought under the purview of the said Act with effect from 8th of January, 2011. Subsequent thereto, by a memorandum dated 16th of May, 2011, the said municipality was requested to apply for E.P.F. Registration. Thereafter a prayer was made on behalf of the said Municipality to the Department of Municipal Affairs and Urban Development vide memorandum dated 23rd July, 2011 for the purpose of release of funds required for complying with the provisions of the said Act.

(2.) Mr. Majumder further submits that there was a sincere endeavour on the part of the said municipality to avail necessary funds and such fact would be explicit from the letter dated 2nd of September, 2013 issued by the Joint Secretary to the Government of West Bengal, Department of Municipal Affairs.

(3.) Mr. Majumder assails the order impugned on the ground that there had been no proper computation of the provident fund dues and that the salaries availed by the employees were not taken into consideration prior to fixation of liability. The financial condition of the said Municipality was also not taken into consideration. In support of such contentions, Mr. Majumder relies upon a judgment delivered in the case of Gurbir Kaur v. Regional Provident Fund Commissioner, Employees Provident Fund Organisation, 2006 1 CalHN 547 .