M/S.ISAR ENGINEERS (PVT.) LTD. Vs. THE PRESIDING OFFICER, EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL AND OTHERS

JUDGEMENT

(1.) This writ petition is against the order dtd.03.03.2008 passed U/s.7 -A and 7 -Q of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (Annexure -3) and the order dtd.24.2.2010 passed by the E.P.F. Appellate Tribunal in ATA No.281(1) of 2008 (Annexure -7).

(2.) The case of the petitioner in brief is that the petitioner being an establishment incorporated under the Companies Act, 1956, involved in different types of construction works throughout the State set up its establishment on 9.9.1999 with a minimal workforce. In the year 2003 the number of employees touched and exceeded 20 and accordingly the petitioner applied for coverage under the P.F. Act voluntarily. The P.F. authorities after necessary enquiry and investigation of the relevant records and documents has came to conclusion that there were in fact 20 employees on roll for which the provision of P.F. Act was applicable to the petitioner ­ establishment w.e.f. 01.01.2003 with allotment of Code No.OR/7964.

(3.) After being noticed the P.F. authorities have appeared and filed detail counter affidavit and contested the case.