SPEED SALES PRIVATE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE subject matter of challenge in this writ petition is a proceeding under Section 7 (A) of the Employee's Provident Fund and Miscellaneous Provisions Act, 1952, wherein, the respondent authorities namely Assistant Provident Fund Commissioner (ENF), Guwahati vide order dated 05. 01. 2001 determined the liability of the petitioner to pay the contribution under the provisions of the Act holding that the petitioner's firm is covered under the scheme namely the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, w. e. f. 01. 06. 1997.

(2.) I have heard Mr. L. P. Sharma, learned counsel for the petitioner and Mr. D. Borah, learned counsel appearing for the respondent Nos. 2 and 3.

(3.) THE petitioner herein is a Private Limited Company, registered under the Indian Companies Act, having its registered office at Bhangagarh, Guwahati-5, as per the Articles of Association, the main object of the petitioner company, inter alia, is to carry out the business as buyers, sellers, agents, principles, importers, exporters, exporters and dealers of all types of automobile vehicles including two wheelers, three wheelers, motor cars, light commercial vehicles, heavy commercial vehicles and any other mode, conveyance on commercial basis through out the country or abroad and to carry on the business of iron founders, mechanical engineers, electrical engineers, automobile engineers, service, engineers, automobiles body builders, tool makers, enamellers, electroplaters, painters, manufactures of machineries, tools, implements, metal workers, smiths, wood workers and metallurgists related to the above etc. etc. .