ASSAM COOPERATIVE UNION Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Ms. S. Sarma, the learned counsel appearing for the petitioner in both the cases. The respondent Provident Fund authorities (hereinafter referred to as 'the P. F. Authorities') are represented by the learned counsel Ms. M. Dutta.

(2.) The petitioner is a state level Cooperative Society (hereinafter referred to as 'the Cooperative Union') which is duly registered under the Assam Cooperative Societies Act, 1949. The Union was established under the auspices of the Govt. of Assam, inter alia, for imparting Cooperative Education, Training and Publicity and for development of the Cooperative Movement in Assam. The State Government funds the functioning of the Cooperative Union and the salaries of the employees are paid out of the Government's annual grants.

(3.) In the WP(C) No.2790/2004, the Cooperative Union challenges the order dated 12.6.2003 (Annexure-5), issued by the Regional Provident Fund Commissioner demanding remittance of dues under the Employees Provident Fund & Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the P.F. Act') and the Employees Provident Fund Scheme, 1952 (hereinafter referred to as 'the P. F. Scheme'). The petitioner also challenges the order dated 17.7.2003 (Annexure-6), whereby penal damage and interest under Section 14B & Section 7Q have been imposed for the alleged default of the Cooperative Union under the P.F. Act. The order passed by the Regional Provident Fund Commissioner on 12.1.2004 (Annexure-8), whereby the petitioner's representation was rejected, is also under challenge in that WP(C) No.2790/2004.