THE BIHAR STATE SCHEDULED CASTE CO-OPERATIVE DEVELOPMENT CORPORATION LIMITED Vs. THE EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) Heard counsel for the appellant and counsel for the intervener as well as the Provident Fund Commissioner.

(2.) The present predicament of the appellant is their own doing. If they do not know how to comply with the law, then the fallout of non- compliance is bound to be there, today or tomorrow.

(3.) The issue is the demand made by the Employees Provident Fund authorities, which was raised against the appellant, because they are not complying by making deductions and contributions on behalf of the employees and therefore, a welfare legislation meant for low paid employees was frustrated. Since it is well known principle that lack of knowledge of law can neither be a defence nor the plea that the appellant Corporation is in financial distress, therefore, the Corporation has lost the legal battle right from Assistant Provident Fund Commissioner, Provident Fund Appellate Tribunal, New Delhi, the Writ Court and the LPA Court in the previous round of battle. All this only adds up and gets loaded against the present appellant because they cannot be given the benefit of exemption under law on grounds which have not even been envisaged in the Employees Provident Fund Act.