KHOJA LIME UDYOG Vs. R P F COMMISSIONER

JUDGEMENT

(1.) BY this writ petition, the petitioner has challenged the order of the Regional Provident Fund Commissioner, Jaipur, dated February 15, 1989, by which coverage under Section 7-A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 has been given to Khoja Lime Udyog, village Hariadhana, Tehsil Billara, District Jodhpur.

(2.) IT is alleged that Khoja Lime Udyog is a proprietorship concern owned by Umed Singh, son of Shri Ganga Ram. This Udyog first came in to existence on January 28, 1981 under the name Khoja Lime Industry, but later on its name was changed to Khoja Lime Udyog with effect from February 20, 1981. Some mines were got allotted to this Udyog in the name of Umed Singh. This firm excavates lime stones and prepares lime out of it and sells the same along with lime stones. The firm has got its separate Central Sales Tax and Rajasthan Sales Tax numbers and is also an assessee under the Income Tax Act. The number of its employees is 14.

(3.) THERE is another proprietorship firm by the name of Khoja Chemical Limes Industries which is owned by Prema Ram, son of Shri Ganga Ram (brother of Umed Singh) which came into existence with effect from April 1, 1982. The number of its employees is 8. This firm puchases lime stones from Khoja Lime Udyog though it is separately registered under the District Industries Officer and has also got separate Central Sales Tax and Rajasthan Sales Tax numbers. It is also separately assessed under the Income Tax Act and the proprietor of Khoja Lime Udyog, namely, Umed Singh has no interest in this firm.