CENTRAL BOARD OF TRUSTEES Vs. ELECTRONIC NET

JUDGEMENT

(1.) The petitioner has filed the instant application for the following relief(s):

(2.) The case of the petitioner as culled out from Writ petition is that M/s Impex Kompt Soft (India) Pvt. Ltd. was an establishment covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the "Act, 1952") with effect from 1/4/1997. The said establishment discontinued payment of statutory dues and submission of statutory returns from April 2001 on the plea that it had ceased its activities with effect from 31/3/2001.

(3.) It is the case of the petitioner that immediately thereafter, another establishment, namely M/s Electronic Net, commenced business from 1/4/2001 from the same premises and was carrying on identical activities which were earlier undertaken by M/s Impex Kompt Soft (India) Pvt. Ltd. M/s Electronic Net, however, claimed that it was an entirely separate legal entity and, therefore, the provisions of the Act, 1952 were not applicable to it. Thereafter, an inquiry was conducted by the Enforcement Officer, who submitted his report dtd. 7/3/2002 stating inter alia that upon cessation of the earlier establishment, M/s Electronic Net started functioning from 1/4/2001 and the Attendance Registers for April, May and June 2001 reflected employment strength of 19, 19 and 20 employees respectively. The records bear the signature of the Director, Mr. Sanjeev Kumar. On the basis of the inquiry and materials on record, proceedings under Sec. 7A of the Act culminated in an order dtd. 30/7/2004 determining statutory dues amounting to Rs.2,08,875.00 for the period June 2001 to June 2003 against M/s Electronic Net.