CALCUTTA CLUB LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) M/s. Calcutta Club Limited being the petitioner herein approaches before this Court challenging the impugned order dtd. 18/9/2007 passed by the Regional Provident Fund Commissioner - (II) thereby determined a sum of Rs.34,884.00 for payment of provident fund and allied dues in favour of employee, Sri Debabrata Ghosh and, amount has been debited from the petitioner's Bank account.

(2.) M/s. Calcutta Club Limited is an establishment duly registered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the said Act) being Code No. WB/9408.

(3.) Petitioner had engaged four employees. One Mr. Debabrata Ghosh engaged as consultants with a monthly remuneration of Rs.7,850.00 including consultancy fees and incidental allowances for the period from 1/12/2001 to 1/10/2006. The remuneration exceeded the then statutory wages ceiling of Rs.6,500.00 prescribed for compulsory provident fund coverage under the Act. Consequently, Mr. Ghosh qualifies as 'excluded employees' as defined under Paragraph 2(f) of the said Employees' Provident Funds Scheme, 1952 (hereinafter referred to as 'the said Scheme').