M/S R.K. TRADING AND RICE MILLS Vs. REGIONAL PROVIDENT FUND COMMISSIONER, PUNJAB AND HARYANA, CHANDIGARH & OTHERS

JUDGEMENT

(1.) In the present petition, the petitioner has assailed the proceedings under Sec. 7-A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter for short referred as 'the EPF Act'), dated 3.10.2007 vide Annexure P-4 and order dated 25.8.2011 passed by the Employees' Provident Fund Appellate Tribunal, vide Annexure P-11.

(2.) The petitioner is a partnership firm named as M/s R.K. Trading and Rice Mills, which was established in the year 1980. The petitioner entered into lease agreement with M/s Shiva Trading Company to run the rice mill of the petitioner for running sheller/shella plant on 1.8.1997 for a period of two years (from 1.8.1997 to 31.7.1999). Once again the rice mill of the petitioner was leased out to M/s Shiva Trading Company on 25.8.2003 for a period of 11 months (from 25.8.2003 to 31.7.2004) vide Annexures P-1 and P-2, respectively. Further petitioner entered into lease agreement with M/s J.K. Enterprises on 4.4.2005 till 31.7.2007.

(3.) In this background employees' provident fund which was not paid for the period from July 2000 to Feb. 2001 and June 2002 to April 2005 by the petitioner and lease holder. The EPF Department issued a show cause notice as envisaged under Sec. 7-A of the EPF Act, to the petitioner on 29.11.2006 asking the petitioner to appear on 12.12.2006. The petitioner contends that notice was not served on the petitioner.